The per vehicle wheel rate imposed pursuant to § 32-5A-1 may be imposed according to the manufacturer's shipping weight, including accessories, and may vary according to the following schedule:

1. (1) Two thousand pounds or less, inclusive;
2. (2) From 2001 to 4000 pounds, inclusive;
3. (3) From 4001 to 6000 pounds, inclusive;
4. (4) Over 6000 pounds.

Source: SL 1994, ch 244 , § 2.