§ 2-11-401.2. Used tire recycling fee--Assessment--Remittance--Delinquencies--Penalties
Oklahoma Statutes AnnotatedTitle 27A. Environment and Natural ResourcesEffective: May 19, 2022
Effective: May 19, 2022
27A Okl.St.Ann. § 2-11-401.2
§ 2-11-401.2. Used tire recycling fee--Assessment--Remittance--Delinquencies--Penalties
(2) for vehicles other than automobiles as defined by the Oklahoma Used Tire Recycling Act with a rim diameter greater than nineteen and one-half (19 ½ ) inches and a tread width of twelve (12) inches or less is sold by a tire dealer, there shall be assessed a used tire recycling fee of Five Dollars and fifty cents ($5.50) per tire,
b. at any time an automobile as defined by the Oklahoma Used Tire Recycling Act or a motor vehicle with a tire rim diameter of less than or equal to nineteen and one-half (19 ½ ) inches is first registered in this state, there shall be assessed a used tire recycling fee of Two Dollars and ninety cents ($2.90) per tire, except as otherwise provided by subparagraphs e and f of this paragraph,
c. at any time a vehicle other than an automobile as defined by the Oklahoma Used Tire Recycling Act with a tire rim diameter of greater than nineteen and one-half (19 ½ ) inches is first registered in this state, there shall be assessed a used tire recycling fee of Five Dollars and fifty cents ($5.50) per tire, except as otherwise provided by subparagraphs e, f and g of this paragraph,
B. 1. For tires used on implements of husbandry and agricultural equipment with a rim diameter of less than or equal to nineteen and one-half (19 ½ ) inches and that are less than thirty (30) inches in total diameter, there shall be assessed a used tire recycling fee of Two Dollars and ninety cents ($2.90) per tire.
2. For tires used on implements of husbandry and agricultural equipment with a rim diameter of greater than nineteen and one-half (19 ½ ) inches and that are less than thirty (30) inches in total diameter, there shall be assessed a used tire recycling fee of Five Dollars and fifty cents ($5.50) per tire.
3. For tires used on implements of husbandry and agricultural equipment that are greater than thirty (30) inches in total diameter and less than or equal to forty-four (44) inches in total diameter, there shall be assessed a used tire recycling fee of Eight Dollars ($8.00) per tire. No fee shall be assessed by a tire dealer if the customer retains the used agricultural tire for use on a farm or ranch. The customer may return the used tire to the tire dealer at a later date and shall be assessed the proper fee.
4. For tires used on implements of husbandry and agricultural equipment that are greater than forty-four (44) inches in total diameter and less than or equal to seventy-two (72) inches in total diameter and not more than thirty (30) inches wide, there shall be assessed a used tire recycling fee of Sixteen Dollars ($16.00) per tire. No fee shall be assessed by a tire dealer if the customer retains the used agricultural tire for use on a farm or ranch. The customer may return the used tire to the tire dealer at a later date and shall be assessed the proper fee.
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 licensed operator 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 ¼ %) per month from the date of the delinquency until paid.
Credits
Laws 1989, c. 176, § 3, eff. July 1, 1989; Laws 1990, c. 296, § 9, operative July 1, 1990; Laws 1991, c. 342, § 26, emerg. eff. June 15, 1991. Renumbered from Title 68, § 53003 and amended by Laws 1993, c. 145, §§ 193, 359, eff. July 1, 1993. 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. Renumbered from Title 27A, § 2-11-403 and amended by Laws 2005, c. 230, §§ 2, 9, eff. July 1, 2005. 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; Laws 2017, c. 286, § 2, eff. Nov. 1, 2017; Laws 2019, c. 336, § 2, eff. July 1, 2019; Laws 2022, c. 282, § 21, emerg. eff. May 19, 2022.
27A Okl. St. Ann. § 2-11-401.2, OK ST T. 27A § 2-11-401.2
Current with emergency effective legislation through Chapter 316 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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