§ 27A-2-11-401.2. Used tire recycling fee - Assessment - Remittance - Delinquencies - Penalties.

A.  1.  Except as otherwise provided by this section, the following assessments shall be made for tires for use on motor vehicles:

a.at the time any tire:

(1)with a rim diameter of less than or equal to nineteen and one-half (19 1/2) inches is sold by a tire dealer, there shall be assessed a used tire recycling fee of Two Dollars and fifty cents ($2.50) per tire,

(2)with a rim diameter greater than nineteen and one-half (19 1/2) inches is sold by a tire dealer, there shall be assessed a used tire recycling fee of Three Dollars and fifty cents ($3.50) per tire, and

(3)is sold by a tire dealer for use on a motorcycle, motor-driven cycle or motorized bicycle, there shall be assessed a used tire recycling fee of One Dollar ($1.00) per tire,

b.at any time a motor vehicle with a tire rim diameter of less than or equal to nineteen and one-half (19 1/2) inches is first registered in this state, there shall be assessed a used tire recycling fee of Two Dollars and fifty cents ($2.50) per tire, except as otherwise provided by subparagraph d of this paragraph,

c.at any time a motor vehicle with a tire rim diameter of greater than nineteen and one-half (19 1/2) inches is first registered in this state, there shall be assessed a used tire recycling fee of Three Dollars and fifty cents ($3.50) per tire, except as otherwise provided by subparagraph d of this paragraph, and

d.at any time a motorcycle, motor-driven cycle or motorized bicycle is first registered in this state, there shall be assessed a used tire recycling fee of One Dollar ($1.00) per tire.

2.  Motor vehicles registered pursuant to Section 1120 of Title 47 of the Oklahoma Statutes shall be exempt from the provisions of this subsection.

3.  No fee shall be assessed by a tire dealer for used tires or retreaded tires for which the tire dealer can document that the recycling fee has been previously paid.

4.  All-terrain vehicles and off-road motorcycles registered pursuant to the provisions of Section 1132 of Title 47 of the Oklahoma Statutes shall be exempt from the provisions of this section.

B.  1.  Except as otherwise provided by this section, beginning July 1, 2010, tires used on implements of husbandry and agricultural equipment that are not more than fourteen (14) inches wide and forty-four (44) inches in diameter shall be assessed a used tire recycling fee of five cents ($0.05) per pound of the weight of the tire, with a minimum fee of Two Dollars and fifty cents ($2.50) per tire.  Beginning July 1, 2013, tires used on implements of husbandry and agricultural equipment that are any size shall be assessed a used tire recycling fee of five cents ($0.05) per pound of the weight of the tire, with a minimum fee of Two Dollars and fifty cents ($2.50) per tire.

2.  The Department shall maintain a list of agricultural tire weights for tires subject to the assessment and make that list available to tire dealers upon request.

3.  No fee shall be assessed by a tire dealer if the customer retains the used agricultural tire for use on a farm or ranch.

4.  A tire dealer may pay the assessed fee for any used agricultural tire in current inventory and include that tire in the used tire recycling program.

C.  1.  The tire dealer and motor license agent shall remit such fee to the Oklahoma Tax Commission in the same manner as provided by Section 1365 of Title 68 of the Oklahoma Statutes.

2.  Except as otherwise provided by this section, the tire dealer shall remit to the Tax Commission ninety-seven and three-quarters percent (97.75%) of the fee due pursuant to this section at the time of filing any report as required by the Tax Commission.

3.  Motor license agents shall remit all but One Dollar ($1.00) of the fee assessed on each vehicle registered.

4.  Failure to remit the fee at the time of filing the returns shall cause the fee to become delinquent.  If the fee becomes delinquent the tire dealer or motor license agent forfeits any claim to the discount authorized by this section and shall remit to the Tax Commission one hundred percent (100%) of the amount of the fee due plus any penalty due.

D.  If the fee imposed or levied by subsection A of this section, or any part of such amount, is not paid before the fee becomes delinquent, there shall be collected on the total delinquent fee interest at the rate of one and one-quarter percent (1 1/4%) per month from the date of the delinquency until paid.

E.  If any fee due under subsection A of this section, or any part thereof, is not paid within fifteen (15) days after the fee becomes delinquent, a penalty of ten percent (10%) on the total amount of fee due and delinquent shall be added and paid.

F.  All penalties or interest imposed by this section shall be recoverable by the Tax Commission as a part of the fee imposed and all penalties and interest shall be apportioned the same as the fee on which the penalties or interest are collected.

Added by Laws 1989, c. 176, § 3, eff. July 1, 1989.  Amended by Laws 1990, c. 296, § 9, operative July 1, 1990; Laws 1991, c. 342, § 26, emerg. eff. June 15, 1991; Laws 1993, c. 145, § 193, eff. July 1, 1993.  Renumbered from § 53003 of Title 68 by Laws 1993, c. 145, § 359, eff. July 1, 1993.  Amended by Laws 1993, c. 324, § 42, eff. July 1, 1993; Laws 1995, c. 191, § 3, eff. Nov. 1, 1995; Laws 1996, c. 59, § 1, emerg. eff. April 9, 1996; Laws 1997, c. 159, § 1, emerg. eff. April 25, 1997; Laws 2002, c. 502, § 1, emerg. eff. June 7, 2002; Laws 2005, c. 230, § 2, eff. July 1, 2005.  Renumbered from § 2-11-403 of this title by Laws 2005, c. 230, § 9, eff. July 1, 2005.  Amended by Laws 2006, c. 295, § 1, eff. July 1, 2006; Laws 2006, c. 295, § 1, eff. July 1, 2006; Laws 2007, c. 146, § 1, eff. July 1, 2007; Laws 2010, c. 194, § 1, eff. July 1, 2010; Laws 2011, c. 164, § 3, eff. July 1, 2011.

Note

NOTE:  Laws 1993, c. 146, § 27 repealed by Laws 1993, c. 324, § 58, eff. July 1, 1993.