The Oklahoma Tax Commission is hereby authorized to design and issue National Association for Stock Car Auto Racing Driver ("NASCAR") Theme License Plates. Such plates shall be designed and issued to any person wishing to demonstrate interest in NASCAR auto racing. The plates shall be of such design as the supplier of the license plates in consultation with the Oklahoma Tax Commission may prescribe. The fee for such plate shall be Forty Dollars ($40.00) and shall be in addition to all other registration fees required by the Oklahoma Vehicle License and Registration Act. If a special license plate is issued pursuant to this section, any registration fee required for such plate and the fee required pursuant to subsection A of Section 1132 of this title shall be remitted at the same time and subject to a single registration period. The Oklahoma Tax Commission shall promulgate rules establishing a method for making required fee adjustments when a special license plate is obtained during a twelve-month period for which a registration fee has already been remitted pursuant to this section. The combination of fees in a single remittance shall not alter the apportionment otherwise provided for by law.
The Tax Commission shall be authorized to enter into a licensing agreement with the supplier of such NASCAR Driver license plates or other entity for any required licensing fees. The licensing agreement shall provide for a payment of not more than twenty-five percent (25%) of the fee authorized for each license plate issued. Five Dollars ($5.00) of the forty-dollar fee shall be apportioned to the General Revenue Fund. The remaining amount of such fee shall be deposited in the Oklahoma Tax Commission Reimbursement Fund.
For license plates numbered zero (0) through one hundred (100) displaying a particular NASCAR Driver theme, the Oklahoma Tax Commission may establish an auction or similar procedure for the purpose of determining the order in which such distinctive license plates are sold and the amount of the additional fee for the distinctive license plates. This amount shall be due at the time the original application is submitted to the Tax Commission and Forty Dollars ($40.00) thereafter annually at the time of renewal registration.
Added by Laws 2004, c. 504, § 15, eff. July 1, 2004. Amended by Laws 2021, c. 188, § 7, eff. Nov. 1, 2021.