Req. No. 1316 Page 1 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 STATE OF OKLAHOMA 1st Session of the 58th Legislature (2021) SENATE BILL 501 By: Boren AS INTRODUCED An Act relating to environment and natural resources; amending 27A O.S. 2011, Section 2 -11-401.2, as last amended by Section 2, Chapt er 336, O.S.L. 2019 (27A O.S. Supp. 2020, Section 2 -11-401.2), which relates to used tire recycling fees; modifying fee schedule for certain tires; providing for biennial increase of certain fees; amending 27A O.S. 2011, Sectio n 2-11- 401.4, as last amended by Section 3, Chapter 336, O.S.L. 2019 (27A O.S. Supp. 20 20, Section 2-11- 401.4), which relates to the allocation of the U sed Tire Recycling Indemnity Fund; modifying certain fee amount; modifying allocation of mon ies from certain fund; and providing an effective date. BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: SECTION 1. AMENDATORY 27A O.S. 2011, Section 2 -11-401.2, as last amended by Section 2, Chapter 336, O.S.L. 2019 (27A O.S. Supp. 2020, Section 2 -11-401.2), is amended to read as follows: A. 1. Except as otherwise provided by this section, the following assessments shall be made for tires for use on vehicles: a. at the time any tire: (1) for an automobile as defined in the Oklahoma Used Tire Recycling Act or a tire with a rim diameter Req. No. 1316 Page 2 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 of less than or equal to nineteen and one -half (19 1/2) inches is sold by a tire dealer, there shall be assessed a used tire recycling fee of Two Dollars and ninety cents ($2.90) Three Dollars ($3.00) per tire, (2) for vehicles other than automobiles as defined by the Oklahoma Used Tire Recycling Act with a rim diameter greater than nineteen and one -half (19 1/2) inches and a tread width of twelve (12) inches or less is sold by a tire dealer, there shall be assessed a used tire recycling fee of Five Dollars and fifty cents ($5.5 0) Five Dollars and seventy-five cents per tire, (3) with a rim diameter greater than nineteen and one-half (19 1/2) inches and a tread width of greater than twelve (12) inches is sold by a tire dealer, there shall be assessed a used tire recycling fee of Ten Dollars ($10.00) Ten Dollars and fifty cents ($10.50) per tire, and (4) is sold by a tire dealer for use on a motorcycle or motor-driven cycle, there shall be assessed a used tire recycling fee o f One Dollar ($1.00) Two Dollars ($2.00) per tire, Req. No. 1316 Page 3 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 b. at any time an automobile as defined by the Oklahoma Used Tire Recycling Act o r a motor vehicle with a tire rim diameter of less than or equal to nineteen and one-half (19 1/2) inches is first registere d in this state, there shall be assessed a used tire recycling fee of Two Dollars and ninety cents ($2.90) Three Dollars ($3.00) per tire, except as otherwise provided by subparagraphs e and f of this paragraph, c. at any time a vehicle other than an autom obile as defined by the Oklahoma Used Tire Recycling Act with a tire rim diameter of greater than nineteen and one - half (19 1/2) inches is first registered in this state, there shall be assessed a used tire recycling fee of Five Dollars and fifty cents ($5 .50) Five Dollars and seventy-five cents per tire, except as otherwise provided by subparagraphs e, f and g of th is paragraph, d. at any time a trailer or semitrailer with a tire rim diameter of less than or equal to nineteen and one - half (19 1/2) inches i s first titled in this state, there shall be assessed a used tire recycling fee of Two Dollars and ninety cents ($2.90) Three Dollars ($3.00) per tire, Req. No. 1316 Page 4 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 e. at any time a motorcycle or motor -driven cycle is first registered in this state, there shall be assessed a used tire recycling fee of One Dollar ($1.00) Two Dollars ($2.00) per tire, f. at the time a motor vehicle is first titled in this state, to be registered under the provisions of Section 1120 of Title 47 of the Oklahoma Statutes, there shall be assessed a used tire recycling fee of Seven Dollars ($7.00) Nine Dollars ($9.00), and g. at the time a trailer or semitrailer is first titled in this state, to be registered under the provisions of Section 1133 of Title 47 of the Oklahoma Statutes, there shall be assessed a used tire recycling fee of Five Dollars ($5.00) Seven Dollars ($7.00) . 2. No fee shall be assessed by a tire dealer for reusable tires or retreaded tires for which the tire dealer ca n document that the recycling fee has been previously paid . 3. All-terrain vehicles and off -road motorcycles registered pursuant to the prov isions of Section 1132 of Title 47 of the Oklahoma Statutes shall be exempt from the provisions of this section. B. 1. For tires used on implements of husbandry and agricultural equipment with a rim diameter of less than or equal to nineteen and one-half (19 1/2) inches and that are less than thirty Req. No. 1316 Page 5 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 (30) inches in total diameter, there shall be assessed a used tire recycling fee of Two Dollars and ninety cents ($2.90) Three Dollars ($3.00) per tire. 2. For tires used on implements of husbandry and agricu ltural equipment with a rim diameter of greater than nineteen and one -half (19 1/2) inches and that are less than th irty (30) inches in t otal diameter, there shall be assess ed a used tire recycling fee of Five Dollars and fifty cents ($5.5 0) Five Dollars and seventy-five cents ($5.75) per tire. 3. For tires used on implements of husbandry and agricultural equipment that are greater than thirty (30) inches in total diameter and less than or equal to forty -four (44) inches in total diameter, there shall be assessed a used tire recycling fee of Eight Dollars ($8.00) Eleven Dollars ($11.00) per tire. No fee shall be assessed by a tire dealer if th e customer retains the used agri cultural tire for use on a farm or ranch. The customer may return the used tire to the tire dealer at a la ter date and shall be assessed the proper fee. 4. For tires used on implements of husbandry and agricultural equipment that are greater than forty -four (44) inches in total diameter and less than or equal to seventy -two (72) inches in total diameter and not more than thirty (30) inches wide, there shall be assessed a used tire recycling fee of Sixteen Dollars ($16.00) Eighteen Dollars ($18.00) per tire. No fee shall be assessed by a Req. No. 1316 Page 6 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 tire dealer if the custo mer retains the used agricultural tire for use on a farm or ranch. The cus tomer may return the used tire to the tire dealer at a later date and shall be assessed the proper fee. 5. A tire dealer may pay the assessed fee for any used agricultural tire in current inventory and include that tire in the used tire recycling program. C. 1. The tire dealer and motor license agent shall remit such fee to the Oklahoma Tax Commission in the same mann er as provided by Section 1365 of Title 68 of the Oklahoma Statu tes. 2. Except as otherwise provided by this section, the tire dealer shall remit to the Tax Commission ninety-seven and three- quarters percent (97.75%) of the fee due pursuant to this sectio n at the time of filing any report as required by the Tax Commission. 3. Motor license agents shall remit ninety percent (90%) of the fee assessed on each vehicle registered. 4. Failure to remit the fee at the time of filing the returns shall cause the fee to become delinquent. If the fee becomes delinquent the tire dealer or motor license agent forfeits any claim to the discount authorize d by this section and shall remit to the Tax Commission one hundred percent (100%) of the amount of the fee due plus any penalty due. D. If the fee imposed or levied by subsection A of this section, or any part of such amount, is not paid before the fee Req. No. 1316 Page 7 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 becomes delinquent, there shall be collected on the total delinquent fee interest at the rate of one and one -quarter percent (1 1/4%) per month from the date of the delinquency until paid. E. If any fee due under subsection A of this section, or any part thereof, is not paid within fifteen (15) days after the fee becomes delinquent, a penalty of ten percent (10%) on the total amount of fee due and delinquent shall be added and paid. F. All penalties or interest imposed by this section shall be recoverable by the Tax Commission as a part of the fee imposed and all penalties and interest shall be apportioned the same as th e fee on which the penalties or interest are collected. G. All fees collected pursuant to subsections A and B of this section shall increase by four percent (4%) every other year beginning on the effective date of this act. SECTION 2. AMENDATORY 27A O.S. 2011, Section 2 -11-401.4, as last amended by Section 3, Chapter 336, O.S.L. 2019 (27A O.S. Supp. 2020, Section 2 -11-401.4), is amended to read as follows: A. Compensation to used tire facilities and tire -derived fuel or TDF facilities pursuant to this section shall be limited to facilities located in Okl ahoma. Compensation for used tire activities pursuant to this section shall be limited to used tires from Oklahoma. A used tire recycling facility or tire -derived fuel or TDF facility may transport and deliver used tires collected from Oklahoma to an out-of-state used tire recycling facility or TDF Req. No. 1316 Page 8 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 facility but shall not be eligible for compensation from the Used Tire Recycling Indemnity Fund for those used tires. To be eligible, applicants for compensation shall be in compliance with the Oklahoma Used Tire Recycling Act. B. The monies accruing annually to the Used Tire Recycling Indemnity Fund shall be allocated first to the Department of Environmental Quality Revolving Fund, to be us ed for implementing applicable requirements related to the control of mobile and area sources of air emissions, for monitoring and mo deling the impacts on Oklahoma of air pollution from other states, for implementing and enforcing other applicable air poll ution control requirements or for other environmental programs or proj ects. The amount of money allocated for this purpose shall be twenty-four and one-tenth percent (24.1%) of the funds produced by the two-dollar-and-ninety- cent three-dollar per tire fee assessed pursuant to division (1) of subparagraph a of paragraph 1 of subsection A of Section 2-11-401.2 of this title and subparagr aph b of paragraph 1 of subsection A of Section 2-11-401.2 of this title; provided, in no event shall the amount allocated annually exceed the 3-year average of the total fiscal year amounts al located in fiscal years 2015, 2016 and 2017 and any amount in excess of the 3-year average shall be placed to the credit of the General Revenue Fund. After this allocation is deducted, the balance of the monies shall be allocated as follows: Req. No. 1316 Page 9 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1. Two and one-fourth percent (2.25%), not to exceed Twenty Thousand Dollars ($20,000.00) per month, to the Oklahoma Tax Commission and five and three -fourths percent (5.75%), not to exceed Fifty Thousand Dollars ($50,000.00) per month, to the Department of Environmental Quality for the purpose of administering the requirements of the Oklahoma Used Tire Recycling Act; provided, in no event shall either of the amounts allocated annually pursuant to this paragraph exceed the 3-year average of the total fiscal year amounts allocated in fiscal years 2015, 2016 and 2017 and any amount in excess of the 3-year average shall be placed to the credit of the Used Tire Recycling Indemnity Fund; and 2. Four percent (4%) per month to the State Treasury for deposit into the County Improvements for Roads and Br idges Fund, Section 507 of Title 69; and 3. An amount not to exceed Fifty Thousand Dollars ($50,000.00) per audit to the Sta te Auditor and Inspector for the purpose of conducting audits of the Oklahoma Used Tire Recycling Program pursuant to Section 2 -11-401.6 of this title. C. After the allocations under subsection B of this section are made, the balance of monies in the Fund shall be available for compensation pursuant to the provisions of the Oklahoma Used Tire Recycling Act as follows: 1. Compensation to used tire facilities for used t ire processing, at the rate of Fifty -four Dollars ($54.00) per ton of Req. No. 1316 Page 10 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 processed tire material. For compensation the following conditions shall apply: a. facilities that process used tires by altering the form of the used tires but do not produce tire -derived product shall not receive compensation until the facility documents the sale and move ment of the processed used tire material off-site to a third party, b. facilities shall report and certify used tire processing activity in terms of weight. The facil ity shall by sworn affidavit provide to the Department sufficient information to verify t hat the facility has processed used tires and sold processed used tires for actual recycling or reuse in accordance with the purposes of the Oklahoma Used Tire Recycli ng Act, and c. to be eligible for compensation, a facility shall not have accumulated mor e processed material than the amount for which the facility has provided financial assurance under its solid waste permit or the amount accumulated from three (3) year s of operation, whichever is less; 2. a. Compensation to used tire recycling facilities o r TDF facilities at the rate of Fifty-three Dollars ($53.00) per ton of whole used tires for the collection and Req. No. 1316 Page 11 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 transportation of used tires from Oklahoma tire dealers, automotive dismantlers and parts recyclers, solid waste landfill sites, and dumps certi fied by the Department priority cleanup list, and delivering the tires to a used tire recycling facility or TDF facility. The collection and transportation of used tires shall be provided by the used tire recycling facility or TDF facility at no additiona l cost to the tire dealer or automotive dismantler and parts recycler or to the Fund. The used tire recycling facility or TDF facility shall collect from any location at which there are at least three hundred used tires. b. Compensation under this paragra ph shall not be payable until the used tires have been actually processed according to the solid waste permit for the facility or actually used for energy or fuel reco very. A TDF facility that collects and transports whole used tires shall be eligible for compensation under this paragraph only for those whole used tires consumed by that facility. c. No tire dealer shall charge any customer any additional fee for the ma nagement, recycling, or disposal of any used tire upon which the used tire Req. No. 1316 Page 12 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 recycling fee has been remitted to the Tax Commission. For customers who choose not to leave a used tire upon which the used tire recycling fee has been remitted to the Tax Commission, the tire dealer shall issue a receipt which entitles the customer to deliver the used tire to the dealer at a later date. d. To be eligible for compensation pursuant to this paragraph, the used tire recycling facility or TDF facility shall: (1) demonstrate to the satisfaction of the Department that the facility is regularly engaged in the collection, transportation and delivery of used tires to a used tire recycling facility or to a TDF facility, on a statewide basis, and from each county of the state, (2) provide documentation to the Department, signed by a dealer at the time of collectio n, which certifies remittance of appropriate fees to the Oklahoma Tax Commission as a participating tire dealer pursuant to the provisions of the Oklahoma Used Tire Recycling Act, and (3) annually demonstrate that at least three to six percent (3-6%) of the tires were collected from tire dumps or landfills on the Department Req. No. 1316 Page 13 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 priority cleanup list or community -wide cleanup events approved by the Department. The Department is authorized to determine periodically the applicable percentage within the specified range set forth in this division based on the number of tires remaining in illegal dumps and available funding. e. In lieu of proof of remitted tire recycling fees, th e used tire recycling facility or TDF facility shall accept proof of purchase of a salvag e vehicle registered in Oklahoma by an automotive dismantler and parts recycler, licensed pursuant to the Automotive Dismantlers and Parts Recycler Act, for the collec tion and transportation of up to five used tires per salvage vehicle purchased on or afte r January 1, 1996; 3. a. Compensation to a unit of local or county government that submits to the Department for approval a plan for the use of baled used tires in an engineering project. Compensation shall be at the rate of fifty cents ($0.50) per tire. b. The plan shall be approved by the Department before construction of the project begins. c. Any unit of local or county government baling used tires shall not accumu late more than fifty used tire Req. No. 1316 Page 14 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 bales prior to beginning construction of an approved project. d. Used tires baled pursuant to this paragraph cannot be obtained from tire manufacturers, retailers, wholesalers, retreaders, or automotive dismantlers and parts recyclers. e. Any unit of local or county government authorized to receive reimbursement for the use of baled used tires in an engineering project shall report and certify whole used tires by number. The governmental unit shall by sworn affidavit provide sufficient information to the Department to verify that the unit has utilized the tires i n accordance with the purposes of the Oklahoma Used Tire Recycling Act; and 4. If the Fund contains insufficient funds in any month to satisfy the eligible reimbursem ents under this subsection, the Department shall determine the apportionment of payments to be made among the qualified applicants under this subsection according to the percentage of used tires processed, collected and transported, or utilized. D. 1. After the allocations under subsections B and C of this section are made, any remaining mon ies in the Fund shall be available for TDF facilities and used tire recycling facilities that produce tire-derived product for compensation at the rate of Twenty - Req. No. 1316 Page 15 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 nine Dollars ($29.00) per ton of processed or used tires utilized for energy or fuel recovery or the production of tire-derived product. 2. The production of tire-derived product shall be considered a compensable event separate from and in addition to any comp ensation for used tire processing under subsection C of this section. 3. TDF facilities and used tire recycling facilities authorized to receive reimbursement under this subsection shall report and certify tire material used by weight. 4. The facilities shall by sworn affidavit provide to the Department sufficient information to verify that the facility has used the tires in accordance with the purposes of the Oklahoma Used Tire Recycling Act. 5. If the Fund contains insufficient funds in any month to satisfy the eligible reimbursements under this subsection, the Department shall determine t he apportionment of payments to be made among the qualified applicants according to the percentage of used tires intended for energy or fuel recovery or the production of tire-derived product. E. 1. After the allocations under subsections B, C and D of this section are made, any remaining monies in the Fund shall be available for capital investment reimbursement to used tire facilities and TDF facilities for the purch ase of equipment necessary to utilize used tires. Only equipment purchased on or Req. No. 1316 Page 16 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 after January 1, 1995, shall be eligible. The facilities are eligible for compensation at a rate of Twenty Dollars ($20.00) per ton of used tires used. Total reimbursement shall not exceed one hundred percent (100%) of the capital investment in eligible equipment. The facilities may apply for compensation monthly to the Department of Environmental Quality and shall supply any information required by the Department. 2. If the Fund contains insufficient funds in any month to satisfy the eligible reimbursements u nder this subsection, the Department shall determine the apportionment of payments to be made among the qualified applicants. F. Subject to subsection G of this secti on, after the allocations under subsections B, C, D and E of this section are made, any remaining monies in the Fund, excluding monies collected pursuant to paragraphs 3 and 4 of subsection B of Section 2 -11-401.2 of this title, shall be disbursed as follo ws: 1. Additional compensation to used tire recycling facilities or TDF facilities for t he remediation of dumps certified by the Department and delivering the tires to a used tire recycling facility or a TDF facility. The Department shall determine additional compensation made to qualified applicants under this subsection based on cleanup fe asibility of the dump. The Board shall promulgate rules establishing unit costs for compensation based on the remediation feasibility of the tire dumps. The Req. No. 1316 Page 17 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 Department may solicit bids for the remediation of tire dumps if no used tire recycling facilitie s or TDF facilities agree to remediate a priority tire dump authorized by the Department or if the Department determines the qualified applicant has not remediated the tires in the tire dump to meet reference conditions of comparable property in the immedi ate area; and 2. Reimbursement to the Department of Environmental Quality for necessary costs associated with remediation or other necessary actions at sites at which used tires or other wastes incidental to the used tires present a threat to human health or environment, or for projects to increase market demand for products made from Oklahoma used tires. The Solid Waste Management Advisory Council shall recommend and the Environmental Quality Board shall adopt rules governing the types of market developm ent projects that may qualify for reimbursement. To the extent possible, the rules shall favor and the Department shall prioritize projects with the greatest potential to benefit schools, communities and local governments. Upon its receipt of documentati on from the Department showing expenditures relating to the remediation of such sites or market development projects, the Tax Commission shall reimburse the Department for its documented expenditures. G. Accrued funding for the purposes specified in subse ction F of this section shall not exceed Five Hundred Thousand Dollars ($500,000.00). Once Five Hundred Thousand Dollars ($500,000.00) is Req. No. 1316 Page 18 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 reached, any additional fu nds shall be distributed as additional compensation under paragraph 1 of subsection C of th is section. H. 1. Used tire recycling facilities and TDF facilities that collect, transport and process tires used on implements of husbandry and agricultural equi pment that are greater than thirty (30) inches in total diameter and less than or equal to forty-four (44) inches in total diameter shall be eligible for compensation at a rate of Eight Dollars ($8.00) per tire. a. Collection, transportation and processing of tires under this paragraph shall be considered a compensable event separate from and in addition to any compensation under subsection C of this section. b. Used tire recycling facilities and TDF facilities authorized to receive reimbursement under this paragraph shall report and certify the number of tires collected and transported. 2. Used tire recycling facilities and TDF facilities that collect, transport and process tires used on implements of husbandry and agricultural equipment that are greater t han forty-four (44) inches in total diameter and less than or equal to seventy -two (72) inches in total diameter and not more than thirty (30) inches wide, shall be eligible for compensation at the rate of Sixteen Dollars ($16.00) per tire. Req. No. 1316 Page 19 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 a. Collection, transportation and processing of tires under this paragraph shall be considered a compensab le event separate from and in addition to any compensation under subsection C of this section. b. Used tire recycling facilities and TDF facilities authorized to receive reimbursement under this paragraph shall report and certify the number of tires collected and transported. I. Used tire recycling facilities, TDF facilities, or persons, corporations or other legal entities authorized by the provisions of the Oklahoma Used Tire Recycling Act to receive reimbursement shall demonstrate that the facilities or legal entities have successfully complied with the requirements of the Oklahoma Used Tire Recycling Act through the filing of appropriate applications, reports , and other documentation that may be required by the Tax Commission and the Department. SECTION 3. This act shall become effective November 1, 2021. 58-1-1316 APW 1/20/2021 8:39:34 AM