Except as limited by § 217.184 of this title (relating to Exclusions), a processing and handling fee in the amount of $4.75 shall be collected with each registration transaction processed by the department, the county tax assessor-collector, or a deputy appointed by the county tax assessor-collector. For registrations processed through the TxIRP system, the applicant shall pay any applicable service charge. If a transaction includes both registration and issuance of a license plate or specialty plate, the processing and handling fee shall be collected on the registration transaction only.
43 Tex. Admin. Code § 217.183