The provisions of this Subchapter have been promulgated for the purpose of compliance with the Oklahoma Administrative Procedures Act, 75 O.S. §§ 250.1 et seq, and to facilitate the administration, enforcement, and collection of taxes and other levies enacted by the Oklahoma Legislature with respect to the "Driving on Road Infrastructure with Vehicles of Electricity (DRIVE) Act of 2021" (68 O.S. §§ 6501 et seq.).
Okla. Admin. Code § 710:55-8-1