The registration fee provided for in this subsection shall be in lieu of all other taxes, general or local, unless otherwise specifically provided.
On and after January 1, 2022, if a physically disabled license plate is issued pursuant to paragraph 3 of subsection B of Section 1135.1 of this title, any registration fee required for such license plate and the fee required pursuant to this subsection shall be remitted at the same time and subject to a single registration period. Upon receipt of a physically disabled license plate, the standard-issue license plate must be surrendered to Service Oklahoma or the licensed operator. The physically disabled license plate must be properly displayed as required for a standard-issue license plate and will be the sole license plate issued and assigned to the vehicle. Service Oklahoma shall determine, by rule, a method for making required fee adjustments when a physically disabled license plate is obtained during a twelve-month period for which a registration fee has already been remitted pursuant to this subsection. The combination of fees in a single remittance shall not alter the apportionment otherwise provided for by law.
The credit shall be in the amount of the fee for registration which was paid for the new original vehicle and shall be applied to the registration fee for the replacement vehicle. In no event will the credit be refunded.
Okla. Stat. tit. 47, § 1132