§47-1149.

§47-1149.
   
   It shall be the duty of the Oklahoma Tax Commission, and said
   Commission is hereby granted authority and jurisdiction to administer
   this act with the aid of its motor license agents, the Department of
   Public Safety, the Highway Patrol, county sheriffs and all other duly
   authorized peace officers. The Commission is hereby authorized to
   promulgate all necessary rules and regulations and prepare forms and
   records to carry this act into effect and to enforce the provisions
   thereof. The Commission shall have the authority in cases of dispute
   to determine the factory delivered price of any vehicle. The
   Commission shall periodically cause to be prepared and shall
   distribute to each authorized motor license agent a manual of
   procedure containing instructions, directions and guidelines to be
   followed by all motor license agents in the performance of their
   duties. All rules and regulations promulgated pursuant to the powers
   contained in this act shall be submitted to the State Legislature by
   filing a copy thereof with the Governor, the President Pro Tempore of
   the Senate and the Speaker of the House of Representatives. Provided
   that, either house of the Legislature may revoke, or suspend, in whole
   or in part any such rule or regulation within thirty (30) days of the
   convening of any session of the Legislature by simple resolution.