It shall be the duty of the Oklahoma Tax Commission, and said Commission is hereby granted authority and jurisdiction to administer this act with the aid of its motor license agents, the Department of Public Safety, the Highway Patrol, county sheriffs and all other duly authorized peace officers. The Commission is hereby authorized to promulgate all necessary rules and regulations and prepare forms and records to carry this act into effect and to enforce the provisions thereof. The Commission shall have the authority in cases of dispute to determine the factory delivered price of any vehicle. The Commission shall periodically cause to be prepared and shall distribute to each authorized motor license agent a manual of procedure containing instructions, directions and guidelines to be followed by all motor license agents in the performance of their duties. All rules and regulations promulgated pursuant to the powers contained in this act shall be submitted to the State Legislature by filing a copy thereof with the Governor, the President Pro Tempore of the Senate and the Speaker of the House of Representatives. Provided that, either house of the Legislature may revoke, or suspend, in whole or in part any such rule or regulation within thirty (30) days of the convening of any session of the Legislature by simple resolution.

Laws 1985, HB 1219, c. 179, § 52, emerg. eff. July 1, 1985.