Okla. Stat. tit. 47 § 1133
Except as provided in this subsection, for each commercial vehicle over eight thousand (8,000) pounds as defined in Section 1102 of this title, the license fee shall be based on the combined laden weight of the vehicle or combination of vehicles. The license fees shall be computed and assessed at the following rates:
1. From 8,001 pounds to 15,000 pounds | $ 95.00 |
2. From 15,001 pounds to 18,000 pounds | 120.00 |
3. From 18,001 pounds to 21,000 pounds | 155.00 |
4. From 21,001 pounds to 24,000 pounds | 190.00 |
5. From 24,001 pounds to 27,000 pounds | 225.00 |
6. From 27,001 pounds to 30,000 pounds | 260.00 |
7. From 30,001 pounds to 33,000 pounds | 295.00 |
8. From 33,001 pounds to 36,000 pounds | 325.00 |
9. From 36,001 pounds to 39,000 pounds | 350.00 |
10. From 39,001 pounds to 42,000 pounds | 375.00 |
11. From 42,001 pounds to 45,000 pounds | 400.00 |
12. From 45,001 pounds to 48,000 pounds | 425.00 |
13. From 48,001 pounds to 51,000 pounds | 450.00 |
14. From 51,001 pounds to 54,000 pounds | 475.00 |
15. From 54,001 pounds to 57,000 pounds | 648.00 |
16. From 57,001 pounds to 60,000 pounds | 681.00 |
17. From 60,001 pounds to 63,000 pounds | 713.00 |
18. From 63,001 pounds to 66,000 pounds | 746.00 |
19. From 66,001 pounds to 69,000 pounds | 778.00 |
20. From 69,001 pounds to 72,000 pounds | 817.00 |
21. From 72,001 pounds to 73,280 pounds | 857.00 |
22. From 73,281 pounds to 74,000 pounds | 870.00 |
23. From 74,001 pounds to 75,000 pounds | 883.00 |
24. From 75,001 pounds to 76,000 pounds | 896.00 |
25. From 76,001 pounds to 77,000 pounds | 909.00 |
26. From 77,001 pounds to 78,000 pounds | 922.00 |
27. From 78,001 pounds to 79,000 pounds | 935.00 |
28. From 79,001 pounds to 80,000 pounds | 948.00 |
29. From 80,001 pounds to 81,000 pounds | 961.00 |
30. From 81,001 pounds to 82,000 pounds | 974.00 |
31. From 82,001 pounds to 83,000 pounds | 987.00 |
32. From 83,001 pounds to 84,000 pounds | 1000.00 |
33. From 84,001 pounds to 85,000 pounds | 1013.00 |
34. From 85,001 pounds to 86,000 pounds | 1026.00 |
35. From 86,001 pounds to 87,000 pounds | 1039.00 |
36. From 87,001 pounds to 88,000 pounds | 1052.00 |
37. From 88,001 pounds to 89,000 pounds | 1065.00 |
38. From 89,001 pounds to 90,000 pounds | 1078.00 |
For the purposes of this section, the license fee of a wrecker or tow vehicle shall be based on the gross weight of the wrecker or tow vehicle alone without any inclusion of weight for a vehicle towed by the wrecker or tow vehicle.
Thereafter, a fee of Four Dollars ($4.00) shall be paid annually for each frac tank, construction machinery, rental trailer, commercial trailer, or semitrailer. The fee of Four Dollars ($4.00) shall be due and payable on January 1 of each year on any frac tank, construction machinery, rental trailer, commercial trailer, or semitrailer registered under this section.
Upon the payment of the registration fee of Forty Dollars ($40.00), a nonexpiring registration certificate and identification plate shall be issued for each frac tank, construction machinery, rental trailer, commercial trailer, or semitrailer. The nonexpiring identification plate shall remain displayed on the frac tank, construction machinery, rental trailer, commercial trailer, or semitrailer for which the identification plate is issued until such frac tank, construction machinery, trailer, or semitrailer is sold or removed from service.
A receipt shall be issued upon the payment of the annual fee. The receipt shall show the total fee paid for one or more frac tanks, construction machinery units, rental trailers, commercial trailers, or semitrailers. The receipt shall be retained by the owner of any frac tank, construction machinery, rental trailer, commercial trailer, or semitrailer for a period of three (3) years and shall be subject to audit by the Tax Commission or Corporation Commission.
Any frac tank, construction machinery, commercial trailer, or semitrailer licensed pursuant to this section shall not be permitted to be operated on the highways of this state when such frac tank, construction machinery, commercial trailer, or semitrailer is being operated by a resident of this state, or is being operated by a person operating a vehicle or vehicles domiciled in this state and required by law to be licensed in Oklahoma, unless the pulling truck or truck-tractor has been licensed pursuant to this section or is twenty-four thousand (24,000) pounds or less and operating under a valid temporary license plate provided by Section 1137.1 or 1137.3 of this title. In no event shall any truck, truck-tractor, frac tank, construction machinery, trailer, or semitrailer used in the furtherance of any commercial enterprise be permitted to operate on the highways of this state or register at a smaller license fee than that prescribed in this section except as provided in this section.
Any person who has paid a fee under the terms and provisions of this subsection may at any time within one (1) year after the payment of such fee file with the Tax Commission or Corporation Commission a claim under oath for refund stating the grounds therefor. However, the Tax Commission or Corporation Commission shall allow refunds only where the amount of tax paid has been erroneously computed or determined through clerical errors or miscalculations. No refund shall be allowed by the Tax Commission or Corporation Commission of a tax paid by the person where such payment is made through a mistake as to the legal misinterpretation or construction of the provisions of this section. Any refunds made by the Tax Commission or Corporation Commission pursuant to this subsection shall be made out of any monies collected pursuant to this subsection and which have not been apportioned.
This subsection shall not operate to reduce the amount of the license fees due. If any installment is not paid on or before the date due, all unpaid installments of license fees for such year on each vehicle shall be deemed delinquent and immediately due and payable, and there shall be added a penalty of twenty-five cents ($0.25) per day to the balance of the license fee due on each vehicle for each day the balance remains unpaid up to thirty (30) days, after which the penalty due on each vehicle shall be Twenty-five Dollars ($25.00). The penalty for vehicles registered by weight in excess of eight thousand (8,000) pounds shall be an amount equal to the license fee. On and after the thirtieth day each such vehicle involved shall be considered as improperly licensed and as not currently registered, and all of the provisions of the Oklahoma Vehicle License and Registration Act relating to enforcement, including the provisions for the seizure and sale of vehicles not registered and not displaying current license plates, shall apply to the vehicles.
All fees and taxes levied by the Oklahoma Vehicle License and Registration Act shall become and remain a first lien upon the vehicle upon which the fees or taxes are due until paid. The lien shall have priority to all other liens. No title to any vehicle may be transferred until the unpaid balance on the vehicle has been paid in full. Provided, that any unpaid balance of the license fees shall remain and become a lien against any and all property of the owner, both real and personal, for so long as any license tag fee balance shall remain unpaid. Any unpaid balance under these provisions shall be immediately due and payable by the owner if any vehicle is sold, wrecked, or otherwise retired from service.
Any person electing to pay license fees on a semiannual installment basis, as herein authorized, shall be required to purchase a new license tag for the last half and shall pay the sum of Four Dollars ($4.00) for each tag to cover the costs of the license tags. The license tags for each half shall be plainly marked in designating the half for which they were issued. A validation sticker may be used in lieu of a metal tag where appropriate. Such license tag fee shall be, in addition to the license fees or any other fees, collected on each application as provided by statute and shall be apportioned according to the provisions of Section 1104 of this title.
The penalty shall be not less than Twenty Dollars ($20.00) when such vehicle exceeds the laden weight or combined laden weight by two thousand one (2,001) pounds; thereafter, an additional penalty of not less than Twenty Dollars ($20.00) shall be imposed for each additional one thousand (1,000) pounds or fraction thereof of weight in excess of the registered laden weight or combined laden weight. Such penalty shall not exceed the amount established by the Corporation Commission pursuant to the provisions of subsection A of Section 1167 of this title. Revenue from such penalties shall be apportioned as provided in Section 1167 of this title.
Okla. Stat. tit. 47, § 1133