Thirty-five Dollars ($35.00) per year of renewal of the fee shall be apportioned as follows:
Special license plates shall be renewed each year by the Tax Commission or a motor license agent, unless authorized by the Tax Commission to be renewed for a period greater than one (1) year. The Tax Commission shall notify all persons issued special license plates of the renewal procedures prior to the expiration of the special license plate. The notice shall contain all necessary information and shall contain instructions for the renewal procedure upon presentation to a motor license agent or the Tax Commission. The license plates shall be issued on a staggered system.
On and after January 1, 2022, if a special license plate is issued pursuant to this section, any registration fee required for such plate and the fee required pursuant to Section 1132 of this title shall be remitted at the same time and subject to a single registration period. The Oklahoma Tax Commission shall determine, by rule, a method for making required fee and registration period adjustments if a special license plate is obtained during a twelvemonth period for which registration has already been remitted pursuant to Section 1132 of this title. The combination of fees in a single remittance shall not alter the apportionment otherwise provided for in this section.
The Tax Commission is hereby directed to develop and implement a system whereby motor license agents are permitted to accept applications for special license plates authorized under this section. The motor license agent shall confirm the applicant's eligibility, if applicable, collect and deposit any amount specifically authorized by law, accept and process the necessary information directly into such system and generate a receipt accordingly. For performance of these duties, motor license agents shall retain the fee provided in Section 1141.1 of this title for registration of a motor vehicle. The motor license agent fees for acceptance of applications and renewals shall be paid out of the Oklahoma Tax Commission Reimbursement Fund.
Okla. Stat. tit. 47, § 1135.7