Amphibious vehicles are vehicles designed, manufactured and capable of operating on the roadways and waterways of this state. Such vehicles are to be issued two (2) certificates of title, both vehicle and vessel, and are to be concurrently registered as both vehicle and vessel. Only vehicle excise tax levied pursuant to Section 2103 of Title 68 is to be assessed. Both titles are to be assigned and provided to any subsequent owner.
Okla. Admin. Code § 260:135-7-24