{"data":{"id":"us-ok/okla.-stat.-tit.-27a-27a-2-11-401.2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 27A, § 27A-2-11-401.2","heading":"Used tire recycling fee - Assessment - Remittance","body":"- Delinquencies - Penalties.\n\nA. 1. Except as otherwise provided by this section, the\n\nfollowing assessments shall be made for tires for use on vehicles:\n\na. at the time any tire:\n\n(1) for an automobile as defined in the Oklahoma Used\n\nTire Recycling Act or a tire with a rim diameter\n\nof less than or equal to nineteen and one-half\n\n(19 1/2) inches is sold by a tire dealer, there\n\nshall be assessed a used tire recycling fee of\n\nTwo Dollars and ninety cents ($2.90) per tire,\n\n(2) for vehicles other than automobiles as defined by\n\nthe Oklahoma Used Tire Recycling Act with a rim\n\ndiameter greater than nineteen and one-half (19\n\n1/2) inches and a tread width of twelve (12)\n\ninches or less is sold by a tire dealer, there\n\nshall be assessed a used tire recycling fee of\n\nFive Dollars and fifty cents ($5.50) per tire,\n\n(3) with a rim diameter greater than nineteen and\n\none-half (19 1/2) inches and a tread width of\n\ngreater than twelve (12) inches is sold by a tire\n\ndealer, there shall be assessed a used tire\n\nrecycling fee of Ten Dollars ($10.00) per tire,\n\nand\n\n(4) is sold by a tire dealer for use on a motorcycle\n\nor motor-driven cycle, there shall be assessed a\n\nused tire recycling fee of One Dollar ($1.00) per\n\ntire,\n\nb. at any time an automobile as defined by the Oklahoma\n\nUsed Tire Recycling Act or a motor vehicle with a tire\n\nrim diameter of less than or equal to nineteen and\n\none-half (19 1/2) inches is first registered in this\n\nstate, there shall be assessed a used tire recycling\n\nfee of Two Dollars and ninety cents ($2.90) per tire,\n\nexcept as otherwise provided by subparagraphs e and f\n\nof this paragraph,\n\nc. at any time a vehicle other than an automobile as\n\ndefined by the Oklahoma Used Tire Recycling Act with a\n\ntire rim diameter of greater than nineteen and one-\n\nhalf (19 1/2) inches is first registered in this\n\nstate, there shall be assessed a used tire recycling\n\nfee of Five Dollars and fifty cents ($5.50) per tire,\n\nexcept as otherwise provided by subparagraphs e, f and\n\ng of this paragraph,\n\nd. at any time a trailer or semitrailer with a tire rim\n\ndiameter of less than or equal to nineteen and one-\n\nhalf (19 1/2) inches is first titled in this state,\n\nthere shall be assessed a used tire recycling fee of\n\nTwo Dollars and ninety cents ($2.90) per tire,\n\ne. at any time a motorcycle or motor-driven cycle is\n\nfirst registered in this state, there shall be\n\nassessed a used tire recycling fee of One Dollar\n\n($1.00) per tire,\n\nf. at the time a motor vehicle is first titled in this\n\nstate, to be registered under the provisions of\n\nSection 1120 of Title 47 of the Oklahoma Statutes,\n\nthere shall be assessed a used tire recycling fee of\n\nSeven Dollars ($7.00), and\n\ng. at the time a trailer or semitrailer is first titled\n\nin this state, to be registered under the provisions\n\nof Section 1133 of Title 47 of the Oklahoma Statutes,\n\nthere shall be assessed a used tire recycling fee of\n\nFive Dollars ($5.00).\n\n2. No fee shall be assessed by a tire dealer for reusable tires\n\nor retreaded tires for which the tire dealer can document that the\n\nrecycling fee has been previously paid.\n\n3. All-terrain vehicles and off-road motorcycles registered\n\npursuant to the provisions of Section 1132 of Title 47 of the\n\nOklahoma Statutes shall be exempt from the provisions of this\n\nsection.\n\nB. 1. For tires used on implements of husbandry and\n\nagricultural equipment with a rim diameter of less than or equal to\n\nnineteen and one-half (19 1/2) inches and that are less than thirty\niously paid.\n\n3. All-terrain vehicles and off-road motorcycles registered\n\npursuant to the provisions of Section 1132 of Title 47 of the\n\nOklahoma Statutes shall be exempt from the provisions of this\n\nsection.\n\nB. 1. For tires used on implements of husbandry and\n\nagricultural equipment with a rim diameter of less than or equal to\n\nnineteen and one-half (19 1/2) inches and that are less than thirty\n\n(30) inches in total diameter, there shall be assessed a used tire\n\nrecycling fee of Two Dollars and ninety cents ($2.90) per tire.\n\n2. For tires used on implements of husbandry and agricultural\n\nequipment with a rim diameter of greater than nineteen and one-half\n\n(19 1/2) inches and that are less than thirty (30) inches in total\n\ndiameter, there shall be assessed a used tire recycling fee of Five\n\nDollars and fifty cents ($5.50) per tire.\n\n3. For tires used on implements of husbandry and agricultural\n\nequipment that are greater than thirty (30) inches in total diameter\n\nand less than or equal to forty-four (44) inches in total diameter,\n\nthere shall be assessed a used tire recycling fee of Eight Dollars\n\n($8.00) per tire. No fee shall be assessed by a tire dealer if the\n\ncustomer retains the used agricultural tire for use on a farm or\n\nranch. The customer may return the used tire to the tire dealer at\n\na later date and shall be assessed the proper fee.\n\n4. For tires used on implements of husbandry and agricultural\n\nequipment that are greater than forty-four (44) inches in total\n\ndiameter and less than or equal to seventy-two (72) inches in total\n\ndiameter and not more than thirty (30) inches wide, there shall be\n\nassessed a used tire recycling fee of Sixteen Dollars ($16.00) per\n\ntire. No fee shall be assessed by a tire dealer if the customer\n\nretains the used agricultural tire for use on a farm or ranch. The\n\ncustomer may return the used tire to the tire dealer at a later date\n\nand shall be assessed the proper fee.\n\n5. A tire dealer may pay the assessed fee for any used\n\nagricultural tire in current inventory and include that tire in the\n\nused tire recycling program.\n\nC. 1. The tire dealer and licensed operator shall remit such\n\nfee to the Oklahoma Tax Commission in the same manner as provided by\n\nSection 1365 of Title 68 of the Oklahoma Statutes.\n\n2. Except as otherwise provided by this section, the tire\n\ndealer shall remit to the Tax Commission ninety-seven and three-\n\nquarters percent (97.75%) of the fee due pursuant to this section at\n\nthe time of filing any report as required by the Tax Commission.\n\n3. Licensed operators shall remit ninety percent (90%) of the\n\nfee assessed on each vehicle registered.\n\n4. Failure to remit the fee at the time of filing the returns\n\nshall cause the fee to become delinquent. If the fee becomes\n\ndelinquent the tire dealer or licensed operator forfeits any claim\n\nto the discount authorized by this section and shall remit to the\n\nTax Commission one hundred percent (100%) of the amount of the fee\n\ndue plus any penalty due.\n\nD. If the fee imposed or levied by subsection A of this\n\nsection, or any part of such amount, is not paid before the fee\n\nbecomes delinquent, there shall be collected on the total delinquent\n\nfee interest at the rate of one and one-quarter percent (1 1/4%) per\n\nmonth from the date of the delinquency until paid.\n\nE. If any fee due under subsection A of this section, or any\n\npart thereof, is not paid within fifteen (15) days after the fee\n\nbecomes delinquent, a penalty of ten percent (10%) on the total\n\namount of fee due and delinquent shall be added and paid.\n\nF. All penalties or interest imposed by this section shall be\n\nrecoverable by the Tax Commission as a part of the fee imposed and\n\nall penalties and interest shall be apportioned the same as the fee\n\non which the penalties or interest are collected.","path":["OK Code","Title 27A"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os27A.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"72c3e8bdabed1c23c6fb179d8ea0a76ce03a39a77140bcbfb46f005e71366011","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-27a-27a-2-11-401.1","next":"us-ok/okla.-stat.-tit.-27a-27a-2-11-401.3"},"notice":"GroundRules: Original legal text. Not legal advice."}