61-3-506. Rules. The department may adopt rules:

(1) for the assessment and collection of registration fees under 61-3-321 and 61-3-562, including the proration of fees under 61-3-520, on light vehicles, including criteria for determining the motor vehicle's age;

(2) for the imposition and collection of fees in lieu of tax, including the proration of fees in lieu of tax under 61-3-520, on buses, trucks having a manufacturer's rated capacity of more than 1 ton, and truck tractors, including criteria for determining the motor vehicle's age and manufacturer's rated capacity; and

(3) for the administration of fees for trailers, semitrailers, and pole trailers, including criteria for determining a trailer's age and weight.