§68-723.

§68-723.
   
   A. In lieu of the special fuel tax imposed by Sections 703, 705,
   707.1, 707.2 and 707.3 of this title, there is hereby levied a flat
   fee of Fifty Dollars ($50.00) on each passenger automobile, and on
   each pickup truck or van not exceeding one (1) ton in capacity, using
   liquefied petroleum gas or natural gas as fuel, except that no such
   fee shall be levied on any vehicle which is the subject of an
   exemption pursuant to Section 708 of this title. Provided that, should
   the passenger automobile, pickup truck or van have been acquired or
   should the liquefied petroleum gas or natural gas system be installed
   on or after July 1, the flat fee shall be Twenty-five Dollars ($25.00)
   for the remainder of the calendar year, except as hereinafter
   provided.
   
   B. Beginning January 1, 1991, in lieu of the special fuel tax imposed
   by Sections 703, 705, 707.1, 707.2 and 707.3 of this title, there is
   hereby levied a flat fee of One Hundred Dollars ($100.00) on each
   passenger automobile, and on each pickup truck or van not exceeding
   one (1) ton in capacity, using compressed natural gas, liquefied
   natural gas, methanol or "M-85" which is a mixture of methanol and
   gasoline containing at least eighty-five percent (85%) methanol as
   fuel, except that no such fee shall be levied on any vehicle which is
   the subject of an exemption pursuant to Section 708 of this title.
   Provided that, should the passenger automobile, pickup truck or van
   have been acquired or should the compressed natural gas, liquefied
   natural gas, methanol or "M-85" system be installed on or after July
   1, the flat fee shall be Fifty Dollars ($50.00) for the remainder of
   the calendar year, except as hereinafter provided.
   
   C. Beginning January 1, 1993, in lieu of the special fuel tax imposed
   by Sections 703, 705, 707.1, 707.2 and 707.3 of this title, there is
   hereby levied a flat fee of One Hundred Fifty Dollars ($150.00) on
   each vehicle exceeding one (1) ton in capacity, using liquefied
   petroleum gas, compressed natural gas, liquefied natural gas, methanol
   or "M-85" as fuel, except that no such fee shall be levied on any
   vehicle which is the subject of an exemption pursuant to Section 708
   of this title. Provided that, should the vehicle be acquired or should
   the compressed natural gas, liquefied natural gas, methanol or "M-85"
   system be installed on or after July 1, the flat fee shall be
   Seventy-five Dollars ($75.00) for the remainder of the calendar year,
   except as hereinafter provided.
   
   D. Every person operating a vehicle using liquefied petroleum gas,
   liquefied natural gas, compressed natural gas, methanol or "M-85" as
   fuel shall make application for and obtain a decal to be issued on a
   yearly basis by the Oklahoma Tax Commission on forms prescribed and
   furnished by the Tax Commission.
   
   E. Every person required to make application for and receive a decal
   under this section shall, at the time of making said application,
   remit to the Tax Commission the total amount of the fee due.
   
   F. Each decal issued by the Tax Commission pursuant to the provisions
   of this section, shall expire on December 31 of every year, and in
   addition thereto said decals shall be displayed in the lower right
   hand corner of the front windshield of said vehicle. Upon receipt of
   satisfactory proof by the Tax Commission that it has become necessary
   to replace the windshield of the vehicle for which the decal was
   issued, another decal shall be issued by the Tax Commission as a
   replacement for a fee of One Dollar ($1.00).
   
   G. When any vehicle using liquefied petroleum gas, liquefied natural
   gas, compressed natural gas, methanol or "M-85" as fuel and displaying
   a current decal as provided in this section is sold, such decal shall
   remain with the vehicle sold, unless the equipment installed to enable
   the vehicle to use liquefied petroleum gas, liquefied natural gas,
   compressed natural gas, methanol or "M-85" has been removed from the
   vehicle before the sale.
   
   H. When the aforementioned equipment has been removed before the sale,
   the seller of the vehicle shall also remove the decal required of
   vehicles using liquefied petroleum gas, liquefied natural gas,
   compressed natural gas, methanol or "M-85". The removed decal, a
   receipt from the Oklahoma Tax Commission showing that the fee required
   has been paid for the current year, and the payment of a one-dollar
   fee for duplicate decal shall entitle the seller to make application
   for and obtain a new decal to be used for the remainder of the year on
   any vehicle using liquefied petroleum gas, liquefied natural gas,
   compressed natural gas, methanol or "M-85" in accordance with the
   provisions of this section.
   
   I. Provisions contained in Sections 701 through 721 of this title
   shall not apply to any vehicle using liquefied petroleum gas,
   liquefied natural gas, compressed natural gas, methanol or "M-85".
   
   J. All funds derived from the fee imposed by subsection A of this
   section shall be deposited annually in the General Revenue Fund of the
   State Treasury by the Tax Commission. When any person fails to obtain
   a current decal within thirty (30) days of the date said decal is
   required as provided in this section, there shall become due and
   payable a penalty of twenty percent (20%) of the fee in addition to
   the fee. Said penalty to be deposited in the same manner as the fee
   pursuant to this subsection.
   
   K. All funds derived from the fee imposed by subsections B and C of
   this section shall be collected by the Oklahoma Tax Commission and
   apportioned annually to the State Transportation Fund. When any person
   fails to obtain a current decal within thirty (30) days of the date
   such decal is required as provided in this section, there shall become
   due and payable a penalty of twenty percent (20%) of the fee in
   addition to the fee. Such penalty shall be deposited in the same
   manner as the fee pursuant to this subsection.