Fee for identification device for proportionally registered vehicle. Except as otherwise specifically provided by law, the Department of Transportation shall collect the fee described by this section each time the department issues an identification device for the proportional registration of a vehicle. The following apply to the fee established by this section

(1) The fee shall be in addition to any other fee collected upon issuance of a registration plate.

(2) The fee for each device issued shall be determined by the department and shall be established by the department by rule.

(3) The department shall establish the fees under this section based on cost. [1991 c.284 §26]