Upon compliance with Section 4-155 of this Title, payment of the annual registration tax, presenting the vehicle title and previous year’s registration certificate for inspection, and inspection of the vehicle identification number affixed to the vehicle by the manufacturer, the Tax Commission shall issue a registration certificate, and a tag or decal to be placed upon the registered vehicle. A receipt shall be given evidencing payment of all taxes and fees due and paid. ONCA 06-10, eff. Sept. 29, 2006.