Oklahoma 2023 Regular Session

Oklahoma Senate Bill SB603 Compare Versions

Version 1 (Old)

Version 2 (New)

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3		-	SB603 HFLR Page 1
4		-	BOLD FACE denotes Committee Amendments. 1
	3	+	ENGR. S. B. NO. 603 Page 1 1
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29		-	HOUSE OF REPRESENTATIVES - FLOOR VERSION
30		-
31		-	STATE OF OKLAHOMA
32		-
33		-	1st Session of the 59th Legislature (2023)
34		-
35	28		ENGROSSED SENATE
36	29		BILL NO. 603 By: Rader of the Senate
37	30
38	31		and
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40	33		Pfeiffer of the House
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45		-
46		-
47		-	[ authorities and duties of the Oklahoma Tax
48		-	Commission – transfer of authorities and duties to
49		-	Service Oklahoma – transfer of rules relating to
50		-	aircraft registration provi sions - notice of
51		-	transfer - jurisdiction for administrative r ules -
52		-	effective date ]
53		-
54		-
	38	+	An Act relating to the authorities and duties of the
	39	+	Oklahoma Tax Commission ; amending 3 O.S. 2021,
	40	+	Sections 251, 254, 254.1, 255, 256, 256.1, 256.2, and
	41	+	257, which relate to registration of aircraft;
	42	+	transferring authorities and duties of the Commission
	43	+	to Service Oklahoma; transferring rules promulg ated
	44	+	by the Commission relating to aircra ft registration
	45	+	provisions to Service Oklahoma; requiring the
	46	+	Secretary of State to provide adequate notice for the
	47	+	transfer; designating jurisdiction for administrative
	48	+	rules on certain date; amending 68 O.S. 2021,
	49	+	Sections 6002, 6003, 6004, as amended by Section 1,
	50	+	Chapter 169, O.S.L. 2022, 6006, and 6007 (68 O.S.
	51	+	Supp. 2022, Section 6004), which relate to aircraft
	52	+	excise tax; transferring authorities and duties of
	53	+	the Commission to Service Oklahoma; updating
	54	+	statutory language; updating statutory refere nces;
	55	+	and providing an effective date.
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59	60		BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
60	61		SECTION 1. AMENDATORY 3 O.S. 2021, Section 251, is
61	62		amended to read as follows:
62	63		Section 251. A. It is hereby declared that it is the policy of
63	64		the Legislature to make registration procedures for aircraft similar
64	65		to those for automobiles, with the authority to accomplish th e same
	66	+	vested fully in the Oklahoma Tax Commission Service Oklahoma
	67	+	separately from the Oklahoma Aeronautics Commission, the
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66		-	SB603 HFLR Page 2
67		-	BOLD FACE denotes Committee Amendments. 1
	69	+	ENGR. S. B. NO. 603 Page 2 1
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92		-	vested fully in the Oklahoma Tax Commission Service Oklahoma
93		-	separately from the Oklahoma Aeronautics Commission, the
94	94		jurisdiction of the two Commissions, their directors and officers
95	95		being separate.
96	96		B. It shall be the duty of the Oklahoma Tax Commission Service
97	97		Oklahoma to promulgate any additional rules and regulations and
98	98		designate forms and procedures for the implementation of this act.
99	99		SECTION 2. AMENDATORY 3 O.S. 2021, Section 254, is
100	100		amended to read as follows:
101	101		Section 254. A. Except as otherwise provided in this act,
102	102		every owner or person in charge of an aircraft which shall be
103	103		operated on or from any airport of any type in this state sh all for
104	104		each such aircraft cause to be filed by mail or otherwise with the
105	105		Oklahoma Tax Commission Service Oklahoma a certified application for
106	106		registration of same, on a form to be furni shed for that purpose,
107	107		containing:
108	108		1. A description of each aircraft to be registered including
109	109		the name of the manufacturer, aircraf t registration number, type,
110	110		and gross weight; and
111	111		2. The name and address of the owner of such aircraft and the
112	112		county where aircraft is based. Th e legal basis for determining the
113	113		county where the aircraft is based shall be the location and/or
114	114		address on the Federal Aviation Administration Certificate of
115	115		Registration for the aircraft.
	116	+	B. Registration requirements shall no t apply to aircraft based
	117	+	or operated in the state for less than thir ty (30) days.
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117		-	SB603 HFLR Page 3
118		-	BOLD FACE denotes Committee Amendments. 1
	119	+	ENGR. S. B. NO. 603 Page 3 1
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143		-	B. Registration requirements shall no t apply to aircraft based
144		-	or operated in the state for less than thir ty (30) days.
145	144		C. 1. All dealers in the sale of aircraft shall be exempt from
146	145		registration requirements upon purchase of a license from the
147	146		Oklahoma Tax Commission Service Oklahoma pursuant to Section 2 of
148	147		this act Section 254.1 of this title. This exemption shall not
149	148		apply to dealers’ personal aircraft. The payment of the licens e fee
150	149		as set forth in Section 2 o f this act shall be treated as a payment
151	150		in lieu of any ad valorem tax upon the value of aircraft owned by
152	151		the dealer.
153	152		2. Dealers’ “sales aircraft” shall be exempt from payment of ad
154	153		valorem tax and registration fees and t axes as provided in Section
155	154		256 of this title upon certification to the Oklahoma Tax Commission
156	155		Service Oklahoma that each particular ai rcraft is used for delivery
157	156		and demonstration purposes only.
158	157		D. All manufacturers of aircraft shall be exempt from
159	158		registration requirements upon purchase of an “exemption license”
160	159		from the Oklahoma Tax Commission Service Oklahoma, cost of which
161	160		shall be Two Hundred Fifty Dollars ($250.00). The payment of the
162	161		fee prescribed by this subsection shall be treated as a payment in
163	162		lieu of any ad valorem tax upon the value of aircraft owned by the
164	163		manufacturer.
	164	+	E. Registrants not havi ng purchased registration c ertificates
	165	+	in January will be penalized at the rate of twenty cents ($0.20) per
	166	+	day in February and doubled on the firs t day of March.
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166		-	SB603 HFLR Page 4
167		-	BOLD FACE denotes Committee Amendments. 1
	168	+	ENGR. S. B. NO. 603 Page 4 1
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192		-	E. Registrants not havi ng purchased registration c ertificates
193		-	in January will be penalized at the rate of twenty cents ($0.20) per
194		-	day in February and doubled on the firs t day of March.
195	193		SECTION 3. AMENDATORY 3 O.S. 2021, Section 254.1, is
196	194		amended to read as follows:
197	195		Section 254.1. A. It shall be unlawful for any person to
198	196		engage in the business of selling new or used aircraft in this
199	197		state, or to serve in the capacity of, or act a s a dealer of new or
200	198		used aircraft in this state without first obtaining a dealer license
201	199		as provided in this section. Any person utilizing m ore than one
202	200		location where such business is carried on or conducted shall be
203	201		required to obtain and hold a curren t license for each such
204	202		location.
205	203		B. Dealer licenses issued pursuant to this section shall be
206	204		issued only to persons that prove to the satisfaction of the
207	205		Oklahoma Tax Commission Service Oklahoma that they are clearly
208	206		recognizable as bona fide dealers. Proof of bona fide dealer status
209	207		shall include, but not be limited to, the following:
210	208		1. Consistent identification of the business as a dealer
211	209		establishment in advertising, signs, telephone book listings, web
212	210		sites, and other similar means. The dealership shall be clearly
213	211		identifiable as such by any person who visits or deals with the
214	212		business; and
	213	+	2. A picture, upon application for a new lice nse, of the
	214	+	business location which includes the office and business sign.
	215	+	C. Applications for licenses required to be obtained pu rsuant
	216	+	to this section shall be verified by the oath or affirmation of the
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216		-	SB603 HFLR Page 5
217		-	BOLD FACE denotes Committee Amendments. 1
	218	+	ENGR. S. B. NO. 603 Page 5 1
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242		-	2. A picture, upon application for a new lice nse, of the
243		-	business location which includes the office and business sign.
244		-	C. Applications for licenses required to be obtained pu rsuant
245		-	to this section shall be verified by the oath or affirmation of the
246	243		applicant and shall be made on forms prescribed by the Tax
247	244		Commission Service Oklahoma. The form shall contain such
248	245		information as the Tax Commission Service Oklahoma deems necessary
249	246		to enable it to fully determine the qualifications an d eligibility
250	247		of the applicant to receive the license requested. The Tax
251	248		Commission Service Oklahoma shall require in such application
252	249		information relating to:
253	250		1. Whether the applicant has an established place of business
254	251		and is primarily engaged in the pursuit or business of sell ing
255	252		aircraft;
256	253		2. Whether the applicant is able to properly conduct the
257	254		business for which the license has been requeste d; and
258	255		3. Such other pertinent information consistent with the
259	256		safeguarding of the public interest and the public welfare.
260	257		All applications for licenses shall be accompanied by the
261	258		appropriate fees in accordance with the provisions of this section.
262	259		In the event any application is denied and the license requested is
263	260		not issued, the entire license fee shall be returned to the
264	261		applicant.
	262	+	D. All licenses issued pursuant to this sec tion shall expire on
	263	+	December 31 of the second year following the date of issu e. All
	264	+	licenses shall be nontransferable. All applications for renewal of
	265	+	a license shall be submitted by November 1 of the year of re newal,
	266	+	and such license shall be issued by January 1. If a licensee has
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266		-	SB603 HFLR Page 6
267		-	BOLD FACE denotes Committee Amendments. 1
	268	+	ENGR. S. B. NO. 603 Page 6 1
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292		-	D. All licenses issued pursuant to this sec tion shall expire on
293		-	December 31 of the second year following the date of issu e. All
294		-	licenses shall be nontransferable. All applications for renewal of
295		-	a license shall be submitted by November 1 of the year of re newal,
296		-	and such license shall be issued by January 1. If a licensee has
297	293		not made an application for renewal of the lice nses by December 31,
298	294		it shall be illegal for that licensee to sell new or used aircraft
299	295		in this state or to serve in the capacity of or act as a dealer of
300	296		new or used aircraft in this state. If after December 31 the
301	297		license has not been renewed, then such licensee shall be required
302	298		to apply for a license as a new applicant.
303	299		E. The license fee to be charged and received by the Tax
304	300		Commission Service Oklahoma for the license issue d pursuant to this
305	301		section shall be Two Hundred Fifty Dollars ($250.00). Ther e shall
306	302		be no fee for renewal of a license unless the licensee is required
307	303		pursuant to this section to apply for a license as a new applicant.
308	304		F. The Tax Commission Service Oklahoma may deny an application
309	305		for a license, or revoke or suspend a license, or impose a fine not
310	306		to exceed Five Hundred Dollars ($500.00) against a dealer for each
311	307		day that any provision of this section is violated , or for any of
312	308		the following reasons:
313	309		1. On satisfactory proof of unfitness of the applicant in any
314	310		application for a license pursuant to this section;
	311	+	2. For any material misstatement made by an applicant in any
	312	+	application for a license pursuant to th is section;
	313	+	3. A change of condition afte r a license is granted resulting
	314	+	in failure to maintain the qualifications for a license;
	315	+	4. Being a dealer who:
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316		-	SB603 HFLR Page 7
317		-	BOLD FACE denotes Committee Amendments. 1
	317	+	ENGR. S. B. NO. 603 Page 7 1
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342		-	2. For any material misstatement made by an applicant in any
343		-	application for a license pursuant to th is section;
344		-	3. A change of condition afte r a license is granted resulting
345		-	in failure to maintain the qualifications for a license;
346		-	4. Being a dealer who:
347	342		a. uses false or misleading advertising in connection
348	343		with the business as a dealer,
349	344		b. has committed any unlawful act which resulted in the
350	345		revocation of any similar license in another state,
351	346		c. has failed or refused to perform any written agreement
352	347		with any retail buyer involving the sale of an
353	348		aircraft,
354	349		d. has been convicted of a crime involving moral
355	350		turpitude,
356	351		e. has committed a fraudulent act in selling, purchasing,
357	352		or otherwise dealing in aircraft, or has
358	353		misrepresented the terms and conditions of a sale,
359	354		purchase, or contract for sale or purchase of an
360	355		aircraft, or
361	356		f. has failed to meet or maintai n the conditions and
362	357		requirements necessar y to qualify for the issuance of
363	358		a license; or
364	359		5. Being a dealer who does not have an established place of
365	360		business.
	361	+	The Tax Commission Service Oklahoma may also assess any excise
	362	+	tax, including penalty and intere st, against any dealer determined
	363	+	by the Tax Commission Service Oklahoma to be in violation of this
	364	+	section for any airc raft sold or purchased while such dealer was in
	365	+	violation of this section.
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367		-	SB603 HFLR Page 8
368		-	BOLD FACE denotes Committee Amendments. 1
	367	+	ENGR. S. B. NO. 603 Page 8 1
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393		-	The Tax Commission Service Oklahoma may also assess any excise
394		-	tax, including penalty and intere st, against any dealer determined
395		-	by the Tax Commission Service Oklahoma to be in violation of this
396		-	section for any airc raft sold or purchased while such dealer was in
397		-	violation of this section.
398	392		G. The Tax Commission may deny an y application for a license ,
399	393		or suspend or revoke a license issued or impose a fine, only after
400	394		appropriate notice and a hearing as set forth by ru le of the Tax
401	395		Commission Service Oklahoma.
402	396		H. Any person holding a dealer license on July 1, 2000, issued
403	397		pursuant to Section 254 of Ti tle 3 of the Oklahoma Statutes shall be
404	398		entitled to retain such license until December 31, 2000. At such
405	399		time, the dealer shall apply for a new license in accordance with
406	400		the provisions of this section.
407	401		SECTION 4. AMENDATORY 3 O. S. 2021, Section 255, is
408	402		amended to read as follows:
409	403		Section 255. A. Upon receipt of an application for the
410	404		registration of an aircraft, as herein provided, the Oklahoma Tax
411	405		Commission Service Oklahoma shall file such applicati on and register
412	406		such aircraft with the name and address of the owner, manufacturer
413	407		or dealer, as the case may be, together with facts stated in suc h
414	408		application, in a book or index to be kept for the purpose, under
415	409		the distinctive number assigned to such a ircraft, which book or
	410	+	index shall be open for the inspection of the public during business
	411	+	hours.
	412	+	B. Upon the filing of such application and the payment of the
	413	+	fee herein provided for, the Oklahoma Tax Commission Service
	414	+	Oklahoma shall assign to that air craft the distinctive licen se
	415	+	number used by the federal government t o identify that aircraft, and
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417		-	SB603 HFLR Page 9
418		-	BOLD FACE denotes Committee Amendments. 1
	417	+	ENGR. S. B. NO. 603 Page 9 1
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443		-	index shall be open for the inspection of the public during business
444		-	hours.
445		-	B. Upon the filing of such application and the payment of the
446		-	fee herein provided for, the Oklahoma Tax Commission Service
447		-	Oklahoma shall assign to that air craft the distinctive licen se
448		-	number used by the federal government t o identify that aircraft, and
449	442		issue and deliver to the owner certificates of r egistration number
450	443		to be posted in a conspicuous place at the discretion of the owner
451	444		of such aircraft. Such certificates shall display the outline of
452	445		the State of Oklahoma impr inted thereupon. Such certificates shall
453	446		be subject to inspection by the Oklahoma Tax Commission Service
454	447		Oklahoma.
455	448		C. In the event of loss, mutilation , or destruction of a
456	449		certificate of registration, the owner o f a registered aircraft may
457	450		obtain from the Oklahoma Tax Commission Service Oklahoma a duplicate
458	451		thereof upon filing wit h the Oklahoma Tax Commission Service
459	452		Oklahoma an affidavit showing the facts and upon the payment of a
460	453		service charge of One Dollar ($1 .00) for each duplicate.
461	454		D. Such registration shall be renewed annually, as in the
462	455		registration of automobiles, and in the same manner and upon payment
463	456		of the same fee as provided for the original aircraft registration.
464	457		E. The sale of registration certif icates for aircraft shall be
465	458		by the Oklahoma Tax Commission Service Oklahoma and its agents.
466	459		Provided, that monie s to be paid for processing or services for the
	460	+	sale of registration certificates shall be deducted from the fees
	461	+	provided by the scheduled ra tes.
	462	+	F. Registration of aircraft may be t ransferred upon payment of
	463	+	a fee of Ten Dollars ($10.00).
	464	+	SECTION 5. AMENDATORY 3 O.S. 2021, Section 256, is
	465	+	amended to read as follows:
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468		-	SB603 HFLR Page 10
469		-	BOLD FACE denotes Committee Amendments. 1
	467	+	ENGR. S. B. NO. 603 Page 10 1
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494		-	sale of registration certificates shall be deducted from the fees
495		-	provided by the scheduled ra tes.
496		-	F. Registration of aircraft may be t ransferred upon payment of
497		-	a fee of Ten Dollars ($10.00).
498		-	SECTION 5. AMENDATORY 3 O.S. 2021, Section 256, is
499		-	amended to read as follows:
500	492		Section 256. A. Registration fees and taxes on ai rcraft shall
501	493		be paid to and collected by the Oklahoma Tax Commission Service
502	494		Oklahoma and its agents in the same manner as registration fees and
503	495		taxes are paid and collected on automobil es.
504	496		The registration and reregistration of aircraft shall be subject
505	497		to the following schedule and rates:
506	498		1. Single-engine piston aircraft shall be taxed according to
507	499		the following Schedule “A”:
508	500		SCHEDULE “A”
509	501		WEIGHT IN POUNDS FEE
510	502		Less than 1,750 $30.00
511	503		1,751 through 2,500 $52.50
512	504		2,501 through 3,500 $82.50
513	505		3,501 through 4,500 $112.50
514	506		4,501 through 5,500 $142.50
515	507		5,501 through 6,500 $172.50
516	508		6,501 through 8,500 $202.50
517	509		8,501 through 10,000 $277.50
	510	+	10,001 through 13,000 $345.00
	511	+	13,001 through 17,000 $397.50
	512	+	17,001 through 20,000 $450.00
	513	+	20,001 through 25,000 $562.50
	514	+	25,001 through 30,000 $750.00
	515	+	30,001 through 40,000 $937.50
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519		-	SB603 HFLR Page 11
520		-	BOLD FACE denotes Committee Amendments. 1
	517	+	ENGR. S. B. NO. 603 Page 11 1
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543	540		24
544	541
545		-	10,001 through 13,000 $345.00
546		-	13,001 through 17,000 $397.50
547		-	17,001 through 20,000 $450.00
548		-	20,001 through 25,000 $562.50
549		-	25,001 through 30,000 $750.00
550		-	30,001 through 40,000 $937.50
551	542		40,001 through 50,000 $1,125.00
552	543		50,001 through 75,000 $1,500.00
553	544		75,001 through 100,000 $1,875.00
554	545		100,001 and over $2,250.00
555	546		2. Rotary-wing aircraft shall be taxed at two times the
556	547		Schedule “A” fee, based on the same weight classifi cations.
557	548		3. Multiengine piston aircraft shall be taxed at three times
558	549		the Schedule “A” fee, based on the same weight classifications.
559	550		4. Turbo-prop aircraft shall be taxed at six times the Schedule
560	551		“A” fee, based on the same weight classifications.
561	552		5. Turbo-jet aircraft shall be taxed at ten times the Schedule
562	553		“A” fee, based on the same weight classifications.
563	554		6. Antique aircraft as defined by the Federal Aviation
564	555		Administration, sailp lanes, balloons, and home -built aircraft shall
565	556		be subject to a flat-rate fee of Ten Dollars ($10.00).
566	557		7. The fees of this subsection, except those in paragraph 6 of
567	558		this subsection, shall be reduced at a rate of ten percent (10%)
568	559		each year following the d ate of manufacture until th e fee is equal
	560	+	to fifty percent (50%) of t he original fee, which shall then be the
	561	+	fee for each year thereafter.
	562	+	8. Every aircraft owner shall have the right to appeal the
	563	+	assessment of the fee as provided for in this subsection , and the
	564	+	Oklahoma Tax Commission Service Oklahoma shall appraise the aircraft
	565	+	and its avionics as personal property at the fair market value
569	566
570		-	SB603 HFLR Page 12
571		-	BOLD FACE denotes Committee Amendments. 1
	567	+	ENGR. S. B. NO. 603 Page 12 1
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595	591
596		-	to fifty percent (50%) of t he original fee, which shall then be the
597		-	fee for each year thereafter.
598		-	8. Every aircraft owner shall have the right to appeal the
599		-	assessment of the fee as provided for in this subsection , and the
600		-	Oklahoma Tax Commission Service Oklahoma shall appraise the aircraft
601		-	and its avionics as personal property at the fair market value
602	592		thereof, and shall apply a twelve -percent assessment rate which
603	593		shall be levied at the a ppropriate county millage rate.
604	594		B. Aircraft purchase d after January 1 of each year and subject
605	595		to registration as provided for in this section shall be registered
606	596		and taxed on a prorated basis. Registration fees and taxes shall be
607	597		in lieu of all aircraft ad valorem taxes. All su ch monies collected
608	598		shall be paid to the Oklahoma Tax Commission Service Oklahoma and
609	599		disbursed as follows:
610	600		1. Three percent (3%) of all such fund s shall be paid to the
611	601		State Treasurer for deposit to the credit of the General Revenue
612	602		Fund of the State Treasury; and
613	603		2. Ninety-seven percent (97%) of said registration fees and
614	604		taxes shall be deposited in the Oklahoma Aeronautics Commission
615	605		Revolving Fund.
616	606		SECTION 6. AMENDATORY 3 O.S. 2021, Section 256.1, is
617	607		amended to read as follow s:
618	608		Section 256.1. A. The Oklahoma Tax Commission Service Oklahoma
619	609		is hereby authorized to require the owner of each aircraft to pay a
	610	+	filing fee for the purpose of filing necessary liens with the
	611	+	Federal Aviation Administration when any registration fees required
	612	+	to be paid by said owner pursuant to the provisions of Sect ion 256
	613	+	of this title, or taxes levied pursuant to the provisions of Title
	614	+	68 of the Oklahoma Statutes shall become delinquent. Said fee shall
	615	+	not exceed the actual cos t of filing said liens with the Federal
620	616
621		-	SB603 HFLR Page 13
622		-	BOLD FACE denotes Committee Amendments. 1
	617	+	ENGR. S. B. NO. 603 Page 13 1
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646	641
647		-	filing fee for the purpose of filing necessary liens with the
648		-	Federal Aviation Administration when any registration fees required
649		-	to be paid by said owner pursuant to the provisions of Sect ion 256
650		-	of this title, or taxes levied pursuant to the provisions of Title
651		-	68 of the Oklahoma Statutes shall become delinquent. Said fee shall
652		-	not exceed the actual cos t of filing said liens with the Federal
653	642		Aviation Administration and shall be collected in the same manner as
654	643		said liens are collected.
655	644		B. The Special Agency Account Board is hereby directed to
656	645		create an agency special account in which shall be deposited m onies
657	646		from subsection A of Section 256 of thi s title for the purpose of
658	647		filing liens pursuant to subsection A of this section. All monies
659	648		accruing to the credit of said account may be budgeted and expended
660	649		by the Oklahoma Tax Commission Service Oklahoma for the purpose of
661	650		paying for filing all neces sary liens with the Federal Aviation
662	651		Administration.
663	652		The amount of any balance of said agency special account in
664	653		excess of Four Thousand Dollars ($4,000.00) at the close of each
665	654		fiscal year shall revert to the General Revenue Fu nd of this state
666	655		to be paid out pursuant to direct appropriation by the Legislature.
667	656		SECTION 7. AMENDATORY 3 O.S. 2021, Section 256.2, is
668	657		amended to read as follows:
669	658		Section 256.2. A. Each manufacturer of aircraft shall pay a
670	659		registration fee of Two Hundre d Fifty Dollars ($250.00) on each
	660	+	aircraft in the process of manufacture, whether or not on a factory
	661	+	basis, including assembly and subassembly, and the personal property
	662	+	used or consumed therein, which, when completed, shall be the
	663	+	subject of a Federal Av iation Administration-approved type
	664	+	certificate. Such fee shall be paid by the manufacturer to the
	665	+	Oklahoma Tax Commission Service Oklahoma. The Tax Commission
671	666
672		-	SB603 HFLR Page 14
673		-	BOLD FACE denotes Committee Amendments. 1
	667	+	ENGR. S. B. NO. 603 Page 14 1
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697	691
698		-	aircraft in the process of manufacture, whether or not on a factory
699		-	basis, including assembly and subassembly, and the personal property
700		-	used or consumed therein, which, when completed, shall be the
701		-	subject of a Federal Av iation Administration-approved type
702		-	certificate. Such fee shall be paid by the manufacturer to the
703		-	Oklahoma Tax Commission Service Oklahoma. The Tax Commission
704	692		Service Oklahoma shall remit such fee to the county treasurer of th e
705	693		county in which the manuf acturing facility is located to be
706	694		apportioned in the same manner that ad valorem taxes are
707	695		apportioned.
708	696		B. In calculating the number of aircraft in the process of
709	697		manufacture, “personal property used or consumed therein ” shall
710	698		include personal property w hich:
711	699		1. Is or is to be used or consumed as part of an aircraft in
712	700		the process of manufacture; and
713	701		2. Is held by the m anufacturer or by a supplier physically
714	702		located in this state who has entered into a contract with the
715	703		manufacturer for the provision of such personal property.
716	704		C. The manufacturer shall submit to the Tax Commission Service
717	705		Oklahoma and to the county asse ssor of the county in which the
718	706		manufacturing facility is located a report which provides
719	707		documentation of the personal property, the va lue thereof and the
720	708		Oklahoma supplier ther eof which is or is to be used or consumed in
721	709		the process of manufacture for ea ch aircraft registered pursuant to
	710	+	the provisions of this section. Each such Oklahoma supplier shall
	711	+	also submit to the Tax Commission Service Oklahoma and to the county
	712	+	assessor of the county in which the supplier is located a report
	713	+	which provides docum entation of any personal property, the value
	714	+	thereof and the manufacturer thereof which is used or consumed i n
	715	+	the process of manufactur e for each aircraft registered pursuant to
722	716
723		-	SB603 HFLR Page 15
724		-	BOLD FACE denotes Committee Amendments. 1
	717	+	ENGR. S. B. NO. 603 Page 15 1
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748	741
749		-	the provisions of this section. Each such Oklahoma supplier shall
750		-	also submit to the Tax Commission Service Oklahoma and to the county
751		-	assessor of the county in which the supplier is located a report
752		-	which provides docum entation of any personal property, the value
753		-	thereof and the manufacturer thereof which is used or consumed i n
754		-	the process of manufactur e for each aircraft registered pursuant to
755	742		the provisions of this section. Such reports shall contain any
756	743		further information which may be required by the Tax Commission
757	744		Service Oklahoma or the county assessor to enforce the pro visions of
758	745		this section and the Ad Valorem Tax Code, Section 2801 et seq. of
759	746		Title 68 of the Oklahoma Statutes.
760	747		D. Any manufacturer or supplier wh o willfully violates the
761	748		provisions of this section shall be guilty of a misdemeanor and
762	749		shall be punishable by a fine not exceeding Fiv e Thousand Dollars
763	750		($5,000.00). In additi on to such penalty a manufacturer or supplier
764	751		convicted of a violation of this section shall not be eligible to
765	752		pay the registration fee as provided by this section and shall be
766	753		subject to the provisions of the Ad Valorem Tax Code, Section 2801
767	754		et seq. of Title 68 of the Oklahoma Statutes.
768	755		SECTION 8. AMENDATORY 3 O.S. 2021, Section 257, is
769	756		amended to read as follows:
770	757		Section 257. Authority is hereby given to the Oklahoma Tax
771	758		Commission Service Oklahoma and the Department of Public Safety to
772	759		promulgate rules and regulations for the purpose of regulating and
	760	+	enforcing this act. Any administrative rules promulgated by the Tax
	761	+	Commission related to the administration of the aircraft
	762	+	registration provisions set forth in Section 251 et seq. of Title 3
	763	+	of the Oklahoma Statutes after January 1, 2024, shall be trans ferred
	764	+	to and become a part of the administrative rules of Service
	765	+	Oklahoma. The Office of Administrative Ru les within the Office of
773	766
774		-	SB603 HFLR Page 16
775		-	BOLD FACE denotes Committee Amendments. 1
	767	+	ENGR. S. B. NO. 603 Page 16 1
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799	791
800		-	enforcing this act. Any administrative rules promulgated by the Tax
801		-	Commission related to the administration of the aircraft
802		-	registration provisions set forth in Section 251 et seq. of Title 3
803		-	of the Oklahoma Statutes after January 1, 2024, shall be trans ferred
804		-	to and become a part of the administrative rules of Service
805		-	Oklahoma. The Office of Administrative Ru les within the Office of
806	792		the Secretary of State shall provide adequate notice in the Oklahoma
807	793		Register of the transfer of rules and shall place the transfer red
808	794		rules under the Administrat ive Code section of Service Oklahoma.
809	795		From and after January 1, 2024 , any amendment, repeal, or addition
810	796		to the transferred ru les shall be under the jurisdiction of Service
811	797		Oklahoma. All documents issued by the sections tran sferred to
812	798		Service Oklahoma, incl uding but not limited to registrations and
813	799		permits, shall be deeme d to have been issued by Service Oklahoma.
814	800		SECTION 9. AMENDATORY 68 O.S. 2021, Section 6002, is
815	801		amended to read as follows:
816	802		Section 6002. Beginning on and after July 1, 1984, there shall
817	803		be levied an excise tax of three and one -fourth percent (3 1/4%) of
818	804		the purchase price of each airc raft that is to be registered with
819	805		the Federal Aviation Administration, upon the transfer of legal
820	806		ownership of any such aircraft or the use of any such aircraft
821	807		within this state. The excise tax le vied pursuant to the provisions
822	808		of Sections 6001 through 6004 of this title is in lieu of all other
823	809		taxes on the transfer or the first registration in this state on
	810	+	aircraft, including optional equipment and accessories attached
	811	+	thereto at the time of sale and sold as a part thereof, except
	812	+	annual aircraft regis tration fees. The tax hereby levied shall be
	813	+	due at the time of the tra nsfer of legal ownership or first
	814	+	registration in this state, and shall be collected by the Oklahoma
	815	+	Tax Commission Service Oklahoma at the time of the issuance of a
824	816
825		-	SB603 HFLR Page 17
826		-	BOLD FACE denotes Committee Amendments. 1
	817	+	ENGR. S. B. NO. 603 Page 17 1
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850	841
851		-	aircraft, including optional equipment and accessories attached
852		-	thereto at the time of sale and sold as a part thereof, except
853		-	annual aircraft regis tration fees. The tax hereby levied shall be
854		-	due at the time of the tra nsfer of legal ownership or first
855		-	registration in this state, and shall be collected by the Oklahoma
856		-	Tax Commission Service Oklahoma at the time of the issuance of a
857	842		certificate of registration for any such aircraft. The excise tax
858	843		levied pursuant to the provisions of thi s section shall be
859	844		delinquent from and after the twentieth day after the legal
860	845		ownership or possession of any aircraft is obtained. Any person
861	846		failing or refusing to pay the tax provided for in this section on
862	847		or before the date of delinquency shall pay, in addition to the tax,
863	848		a penalty of ten percent (10%) on the total amount of tax due.
864	849		Interest shall be coll ected on the total delinquent tax at the rate
865	850		of one and one-fourth percent (1 1/4%) per month from the date of
866	851		the delinquency until said tax is paid.
867	852		SECTION 10. AMENDATORY 68 O.S. 2021, Section 6003, is
868	853		amended to read as follow s:
869	854		Section 6003. The following aircraft shall be exempt from
870	855		provisions of Section 6001 et seq. of this title:
871	856		1. Aircraft manufactured under an F.A.A. approved certificate
872	857		and which are owned and in the physical possession of the
873	858		manufacturer of the aircraft. The aircraft shall have an aircraft
	859	+	exemption license as provided for in Section 254 of Title 3 of the
	860	+	Oklahoma Statutes;
	861	+	2. Aircraft owned by dealers and in the dealer ’s inventory, not
	862	+	including aircraft that are used personally or for busi ness. In
	863	+	order for this exemption to apply, the dealer shall b e licensed in
	864	+	accordance with Section 254.1 of Title 3 of the Oklahoma Statutes;
874	865
875		-	SB603 HFLR Page 18
876		-	BOLD FACE denotes Committee Amendments. 1
	866	+	ENGR. S. B. NO. 603 Page 18 1
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900	890
901		-	exemption license as provided for in Section 254 of Title 3 of the
902		-	Oklahoma Statutes;
903		-	2. Aircraft owned by dealers and in the dealer ’s inventory, not
904		-	including aircraft that are used personally or for busi ness. In
905		-	order for this exemption to apply, the dealer shall b e licensed in
906		-	accordance with Section 254.1 of Title 3 of the Oklahoma Statutes;
907	891		3. Aircraft of the federal government, any agency thereof, any
908	892		territory or possession, any state government, a gency, or political
909	893		subdivision thereof;
910	894		4. Aircraft transferred from one corporation or limited
911	895		liability company to another corporation or limited liability
912	896		company pursuant to reorganization of the corporation or limited
913	897		liability company. For the pur pose of this section the term
914	898		reorganization means a statutory merger, consolidation, or
915	899		acquisition;
916	900		5. Aircraft purchased or used by commercial airlines as defined
917	901		by paragraph 2 of Section 6001 of this title, provided any such
918	902		aircraft does not operate under Part 91 of Title 14 of the Code of
919	903		Federal Regulations, 14 C.F.R., Part 91, for more than fifty percent
920	904		(50%) of its annual operations. If the operations of such aircraft
921	905		are not at least fifty percent (50%) Part 135 charter operations
922	906		annually, the excise tax levied pursuant to the provisions of
923	907		Section 6002 of this title shall be due and payable. An aircraft
924	908		owner shall provide a report to the Oklahoma Tax Commission Service
	909	+	Oklahoma on an annual basis detailing the operations of the aircraft
	910	+	and any supporting flight, maintenance or charter log books requir ed
	911	+	by the Commission Service Oklahoma. For the purpose of satisfying
	912	+	this requirement, such operations may not include those chartered by
	913	+	the aircraft owner as an individual or as a business entity in which
	914	+	the aircraft owner owns a majority interest;
925	915
926		-	SB603 HFLR Page 19
927		-	BOLD FACE denotes Committee Amendments. 1
	916	+	ENGR. S. B. NO. 603 Page 19 1
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951	940
952		-	Oklahoma on an annual basis detailing the operations of the aircraft
953		-	and any supporting flight, maintenance or charter log books requir ed
954		-	by the Commission Service Oklahoma. For the purpose of satisfying
955		-	this requirement, such operations may not include those chartered by
956		-	the aircraft owner as an individual or as a business entity in which
957		-	the aircraft owner owns a majority interest;
958	941		6. Aircraft transferred in connection with the dissolution or
959	942		liquidation of a corporation or limited liability company and only
960	943		if included in a payment in kind to the shareholders or members;
961	944		7. Aircraft transferred to a corporation for the purpose of
962	945		organizing such corporation. However, the former owners of the
963	946		aircraft must have control of the corporation in proportion to their
964	947		interest in the aircraft prior to the transfer;
965	948		8. Aircraft transfer red to a partnership or limited liability
966	949		company when the organization of the partnership or limited
967	950		liability company is by the former owners of the aircraft. However,
968	951		the former owners of the aircraft must have control of the
969	952		partnership in proportion to their interest in the aircraft prior to
970	953		the transfer;
971	954		9. Aircraft transferred from a partnership or limited liability
972	955		company to the members of the partnership or limited liability
973	956		company and if made in payment in kind in the dissolution of the
974	957		partnership;
	958	+	10. Aircraft transferred or conveyed to a partner of a
	959	+	partnership or shareholder or member of a limited liability company
	960	+	or other person who after such sale owns a joint interest in the
	961	+	aircraft and on which the sales or use tax levied pursuant t o the
	962	+	provisions of this title or the excise tax levied pursuant to the
	963	+	provisions of Section 6002 of this title have previously been paid
	964	+	on the aircraft;
975	965
976		-	SB603 HFLR Page 20
977		-	BOLD FACE denotes Committee Amendments. 1
	966	+	ENGR. S. B. NO. 603 Page 20 1
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1001	990
1002		-	10. Aircraft transferred or conveyed to a partner of a
1003		-	partnership or shareholder or member of a limited liability company
1004		-	or other person who after such sale owns a joint interest in the
1005		-	aircraft and on which the sales or use tax levied pursuant t o the
1006		-	provisions of this title or the excise tax levied pursuant to the
1007		-	provisions of Section 6002 of this title have previously been paid
1008		-	on the aircraft;
1009	991		11. Aircraft on which a tax levied pursuant to the provisions
1010	992		of the laws of another state, equal t o or in excess of the excise
1011	993		tax levied by Section 6002 o f this title, has been paid by the
1012	994		person using the aircraft in this state. Aircraft on which a tax
1013	995		levied pursuant to the laws of another state, in an amount less than
1014	996		the excise tax levied by Sect ion 6002 of this title, has been paid
1015	997		by the person using the aircraft in this state shall be subject to
1016	998		the levy of the excise tax at a rate equal to the difference between
1017	999		the rate of tax levied by Section 6002 of this title and the rate of
1018	1000		tax levied by the other state;
1019	1001		12. Aircraft when legal ownership of s uch aircraft is obtained
1020	1002		by the applicant for a certificate of title by inheritance;
1021	1003		13. Aircraft when legal ownership of such aircraft is obtained
1022	1004		by the lienholder or mortgagee under or by foreclo sure of a lien or
1023	1005		mortgage in the manner provided for by law;
1024	1006		14. Aircraft which is transferred between husband and wife or
1025	1007		parent and child where no valuable consideration is given;
	1008	+	15. Aircraft which is purchased by a resident of this state and
	1009	+	used exclusively in this state for agricultural spraying purpose s;
	1010	+	provided, if such aircraft is sold, leased or used outside this
	1011	+	state or for a purpose other than agricultural spraying at any time
	1012	+	within three (3) years from the date of purchase, the excise tax
	1013	+	levied pursuant to the provisions of Section 6002 of this title
	1014	+	shall be due and payable. For purposes of this subsection,
1026	1015
1027		-	SB603 HFLR Page 21
1028		-	BOLD FACE denotes Committee Amendments. 1
	1016	+	ENGR. S. B. NO. 603 Page 21 1
1029	1017		2
1030	1018		3
1031	1019		4
1032	1020		5
1033	1021		6
1034	1022		7
1035	1023		8
1036	1024		9
1037	1025		10
1038	1026		11
1039	1027		12
1040	1028		13
1041	1029		14
1042	1030		15
1043	1031		16
1044	1032		17
1045	1033		18
1046	1034		19
1047	1035		20
1048	1036		21
1049	1037		22
1050	1038		23
1051	1039		24
1052	1040
1053		-	15. Aircraft which is purchased by a resident of this state and
1054		-	used exclusively in this state for agricultural spraying purpose s;
1055		-	provided, if such aircraft is sold, leased or used outside this
1056		-	state or for a purpose other than agricultural spraying at any time
1057		-	within three (3) years from the date of purchase, the excise tax
1058		-	levied pursuant to the provisions of Section 6002 of this title
1059		-	shall be due and payable. For purposes of this subsection,
1060	1041		“agricultural spraying ” means the aerial application of any
1061	1042		substance sold and used for soil enrichment or soil corrective
1062	1043		purposes or for promoting the growth and productivity of plants a nd
1063	1044		animals;
1064	1045		16. Aircraft which have a selling price in excess of Two
1065	1046		Million Five Hundred Thousand Dollars ($2,500,000.00) and which are
1066	1047		transferred to a purchaser who is not a resident of this stat e for
1067	1048		immediate transfer out of state;
1068	1049		17. Aircraft which is transferred without consideration between
1069	1050		an individual and an express trust which that individual or the
1070	1051		spouse, child or parent of that individual has a right to revoke;
1071	1052		and
1072	1053		18. Rotary-wing aircraft purchased to be used exclusively for
1073	1054		the purpose of training U.S. military personnel or other training
1074	1055		authorized by the U.S. Government. The exemption provided by this
1075	1056		paragraph shall cease to be effective on January 1, 2018.
	1057	+	SECTION 11. AMENDATORY 68 O.S. 2021, Section 6004, a s
	1058	+	amended by Section 1, Chapter 169, O.S.L. 2022 (68 O.S. Supp. 2022,
	1059	+	Section 6004), is amended to read as follows:
	1060	+	Section 6004. The Tax Commission Service Oklahoma shall require
	1061	+	every person licensed as a dealer in aircraft pursuant to the
	1062	+	provisions of Sections 251 through 257 of Title 3 of the Oklahoma
	1063	+	Statutes to make a report to the Tax Commission Service Oklahoma
	1064	+	within a period of thirty (30) days after the transfer by such
1076	1065
1077		-	SB603 HFLR Page 22
1078		-	BOLD FACE denotes Committee Amendments. 1
	1066	+	ENGR. S. B. NO. 603 Page 22 1
1079	1067		2
1080	1068		3
1081	1069		4
1082	1070		5
1083	1071		6
1084	1072		7
1085	1073		8
1086	1074		9
1087	1075		10
1088	1076		11
1089	1077		12
1090	1078		13
1091	1079		14
1092	1080		15
1093	1081		16
1094	1082		17
1095	1083		18
1096	1084		19
1097	1085		20
1098	1086		21
1099	1087		22
1100	1088		23
1101	1089		24
1102	1090
1103		-	SECTION 11. AMENDATORY 68 O.S. 2021, Section 6004, a s
1104		-	amended by Section 1, Chapter 169, O.S.L. 2022 (68 O.S. Supp. 2022,
1105		-	Section 6004), is amended to read as follows:
1106		-	Section 6004. The Tax Commission Service Oklahoma shall require
1107		-	every person licensed as a dealer in aircraft pursuant to the
1108		-	provisions of Sections 251 through 257 of Title 3 of the Oklahoma
1109		-	Statutes to make a report to the Tax Commission Service Oklahoma
1110		-	within a period of thirty (30) days after the transfer by such
1111	1091		person of the legal ownership of any aircraft. The report shall be
1112	1092		made on a form prescribed and furnished by the Tax Commission
1113	1093		Service Oklahoma, showing the name and address of the purchaser, a
1114	1094		description of the aircraft including the name of the manufacturer,
1115	1095		the Federal Aviation Administration registration number of the
1116	1096		aircraft, the type and year manufactured, the serial number, the
1117	1097		date of the transfer, whether the aircraft is exempt from the
1118	1098		aircraft excise tax pursuant to Section 6003 of this title, and the
1119	1099		amount of the sale price. The Tax Commission Service Oklahoma may
1120	1100		cancel or suspend the license of any person li censed as a dealer in
1121	1101		aircraft pursuant to the provisions of Sections 2 51 through 257 of
1122	1102		Title 3 of the Oklahoma Statute s who shall fail or refuse to comply
1123	1103		with the provisions of Sections 6001 through 6007 of this title.
1124	1104		SECTION 12. AMENDATORY 68 O.S. 2021, Section 6006, is
1125	1105		amended to read as follows:
	1106	+	Section 6006. A. If the owner of an aircraft subject to the
	1107	+	tax levied pursuant to the provisions of this act fails or refuses
	1108	+	to pay said tax after proper demand thereof by an offi cer or agent
	1109	+	of the Tax Commission Service Oklahoma, such officer or agent shall
	1110	+	report said failure to the Tax Commission Service Oklahoma, and
	1111	+	shall seize and hold the aicraft aircraft in the same manner as
	1112	+	provided for in Section 116.14 of Title 47 of the Oklah oma Statutes
	1113	+	for the seizure of motor vehicles.
1126	1114
1127		-	SB603 HFLR Page 23
1128		-	BOLD FACE denotes Committee Amendments. 1
	1115	+	ENGR. S. B. NO. 603 Page 23 1
1129	1116		2
1130	1117		3
1131	1118		4
1132	1119		5
1133	1120		6
1134	1121		7
1135	1122		8
1136	1123		9
1137	1124		10
1138	1125		11
1139	1126		12
1140	1127		13
1141	1128		14
1142	1129		15
1143	1130		16
1144	1131		17
1145	1132		18
1146	1133		19
1147	1134		20
1148	1135		21
1149	1136		22
1150	1137		23
1151	1138		24
1152	1139
1153		-	Section 6006. A. If the owner of an aircraft subject to the
1154		-	tax levied pursuant to the provisions of this act fails or refuses
1155		-	to pay said tax after proper demand thereof by an officer or agent
1156		-	of the Tax Commission Service Oklahoma, such officer or agent shall
1157		-	report said failure to the Tax Commission Service Oklahoma, and
1158		-	shall seize and hold the aicraft aircraft in the same manner as
1159		-	provided for in Section 116.14 of Title 47 of the Oklahoma Statutes
1160		-	for the seizure of motor vehicles.
1161	1140		B. The Tax Commission Service Oklahoma, upon demand of the
1162	1141		owner of said aircraft, shall accord a hea ring to said owner as
1163	1142		provided for by law and enter its fi ndings and order accordingly.
1164	1143		If it shall be determined by the Tax Commission Service Oklahoma
1165	1144		that said tax is due and payable, then it shall issue its warrant
1166	1145		directly to the sheriff of the count y in which the aircraft is
1167	1146		located, and direct the sale of such aircraft according to the same
1168	1147		procedures provided for in Section 116.14 of Title 47 of the
1169	1148		Oklahoma Statutes for the sale of vehicles for failure to pay the
1170	1149		annual license fee. Such seizure and sale of such aircraft may
1171	1150		include both the registratio n fee due and the excise tax levied
1172	1151		pursuant to the provisions of this act, together with all costs of
1173	1152		advertisement and sale. The sale shall be conducted in the same
1174	1153		manner as provided for by law for the sale of personal property
1175	1154		under execution.
	1155	+	SECTION 13. AMENDATORY 68 O.S. 2021, Section 6007, is
	1156	+	amended to read as follows:
	1157	+	Section 6007. Authority is hereby given to the Oklahoma Tax
	1158	+	Commission Service Oklahoma to promulgate all necessary rules and
	1159	+	regulations for the purpose o f implementing and enforcing the
	1160	+	provisions of Sections 2 through 6 of this act Sections 6001 through
	1161	+	6005 of this title.
	1162	+	SECTION 14. This act shall become effective July 1, 2024.
1176	1163
1177		-	SB603 HFLR Page 24
1178		-	BOLD FACE denotes Committee Amendments. 1
	1164	+	ENGR. S. B. NO. 603 Page 24 1
1179	1165		2
1180	1166		3
1181	1167		4
1182	1168		5
1183	1169		6
1184	1170		7
1185	1171		8
1186	1172		9
1187	1173		10
1188	1174		11
1189	1175		12
1190	1176		13
1191	1177		14
1192	1178		15
1193	1179		16
1194	1180		17
1195	1181		18
1196	1182		19
1197	1183		20
1198	1184		21
1199	1185		22
1200	1186		23
1201	1187		24
1202	1188
1203		-	SECTION 13. AMENDATORY 68 O.S. 2021, Section 6007, is
1204		-	amended to read as follows:
1205		-	Section 6007. Authority is hereby given to the Oklahoma Tax
1206		-	Commission Service Oklahoma to promulgate all necessary rules and
1207		-	regulations for the purpose o f implementing and enforcing the
1208		-	provisions of Sections 2 through 6 of this act Sections 6001 through
1209		-	6005 of this title.
1210		-	SECTION 14. This act shall become effective July 1, 2024.
	1189	+	Passed the Senate the 2nd day of March, 2023.
1211	1190
1212		-	COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS AND BUDGET, dated
1213		-	04/13/2023 - DO PASS, As Amended.
	1191	+
	1192	+
	1193	+	Presiding Officer of the Senate
	1194	+
	1195	+
	1196	+	Passed the House of Representatives the ____ day of __________,
	1197	+	2023.
	1198	+
	1199	+
	1200	+
	1201	+	Presiding Officer of the House
	1202	+	of Representatives
	1203	+