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STATE OF OKLAHOMA
1st Session of the 59th Legislature (2023)
CONFERENCE COMMITTEE SUBSTITUTE
FOR ENGROSSED
SENATE BILL 773 By: Rosino of the Senate
and
Miller, Alonso-Sandoval,
and Menz of the House
CONFERENCE COMMITTEE SUBSTITUTE
An Act relating to aerospace and aeronautics;
amending 3 O.S. 2021, Sections 251, as last amended
by Section 15 of Enrolled Senate Bill No. 782 of the
1st Session of the 59th Oklahoma Legislature, 254,
254.1, 255, 256, as last amended by Section 1 6 of
Enrolled Senate Bill No. 782 of the 1st Session of
the 59th Oklahoma Legislature, 256.1, 256.2, and 257,
which relate to registration of aircraft;
transferring authorities and duties of the Oklahoma
Tax Commission to Service Oklahoma; transferring
rules promulgated by the Commission relating to
aircraft registration provisions to Service Oklahoma;
requiring the Secretary of State to provide adequate
notice for the transfer; designating jurisdiction for
administrative rules on certain date; amending 68
O.S. 2021, Sections 6002, 6003, 6004, as amended by
Section 1, Chapter 169, O.S.L. 2022, 6006, and 6007
(68 O.S. Supp. 2022, Section 6004), which relate to
aircraft excise tax; transferring authorities and
duties of the Commissio n to Service Oklahoma;
updating statutory language; updating statutory
references; amending 3 O.S. 2021, Section 374, which
relates to the Oklahoma Advanced Mobil ity Pilot
Program; modifying scope of certain program; allowing
certain department to select pilot programs; amending
3 O.S. 2021, Section 421, as last amended by Section
18 of Enrolled House Bill No. 782 of the 1st Session
of the 59th Oklahoma Legislature , which relates to
unmanned aircraft systems development; expanding
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scope of certain commission; u pdating statutory
language; creating the Oklahoma Advanced Air Mobility
Revolving Fund; updating statutory references;
updating statutory language; providing for
codification; and providing effective dates.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 3 O.S. 2021, Section 251 , as last
amended by Section 15 of Enrolled Senate Bill No. 782 of the 1st
Session of the 59th Oklahoma Legislature, is amended to read as
follows:
Section 251. A. It is hereby declared that it i s the policy of
the Legislature to make registration proced ures for aircraft similar
to those for automobiles, with the authority to accompl ish the same
vested fully in the Oklahoma Tax Commission Service Oklahoma
separately from the Oklahoma Department of Aerospace and
Aeronautics, the jurisdiction of the two age ncies, their directors
and officers being separate.
B. It shall be the duty of the Oklahoma Tax Commission Service
Oklahoma to promulgate any additional rules and regulations and
designate forms and procedures for the implemen tation of Section 251
et seq. of this title.
SECTION 2. AMENDATORY 3 O.S. 2021, Sect ion 254, is
amended to read as follows:
Section 254. A. Except as otherwise provided in this act
Section 251 et seq. of this title, every owner or person in charge
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of an aircraft which shall be operated on o r from any airport of any
type in this state shall for each such aircraft cause t o be filed by
mail or otherwise with the Oklahoma Tax Commission Service Oklahoma
a certified application for registration of same, on a form to be
furnished for that purpose, containing:
1. A description of each aircraft to be registered including
the name of the manufacturer, aircraft registration number, type ,
and gross weight; and
2. The name and address of the owner of such aircraft and the
county where aircraft is based . The legal basis for determining the
county where the aircraft is based shall b e the location and/or
address on the Federal Aviation Administration Certificate o f
Registration for the aircraft.
B. Registration requireme nts shall not apply to aircraft ba sed
or operated in the state for less than thirty (30) days.
C. 1. All dealers in the sale of aircraft shall be exempt from
registration requirements upon purcha se of a license from the
Oklahoma Tax Commission Service Oklahoma pursuant to Section 2 of
this act Section 254.1 of this title . This exemption shall not
apply to dealers’ personal aircraft. The payment of the license fee
as set forth in Section 2 of this act Section 254.1 of this title
shall be treated as a pay ment in lieu of any ad valorem ta x upon the
value of aircraft owned by the dealer.
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2. Dealers’ “sales aircraft” shall be exempt from payment o f ad
valorem tax and registration fees and taxes as pr ovided in Section
256 of this title upon certification to the Oklahoma Tax Commission
Service Oklahoma that each particular aircraft is used for delivery
and demonstration purposes only.
D. All manufacturers of aircraft shall be exempt from
registration requirements upon purchase of an “exemption license”
from the Oklahoma Tax Commission Service Oklahoma, cost of which
shall be Two Hundred Fifty Dollars ($250.00). The payment of the
fee prescribed by this subsection shall be treated as a payment in
lieu of any ad valorem tax upon the value of aircraft owned by th e
manufacturer.
E. Registrants not having purchased registrat ion certificates
in January will be penalized at the rate of twenty cents ($0.20) per
day in February and doubled on the first day of M arch.
SECTION 3. AMENDATORY 3 O.S . 2021, Section 254.1, is
amended to read as follows:
Section 254.1. A. It shall be unlawful for any person to
engage in the business of sell ing new or used aircraft in this
state, or to serve in the capacity of, or act as a dealer of new or
used aircraft in this state without first obtaining a dealer license
as provided in this section. Any person utilizing more than one
location where such b usiness is carried on or conducted shall be
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required to obtain and hold a current license for each such
location.
B. Dealer licenses issued pursuant to this section shall be
issued only to persons that prove to the satisfaction of the
Oklahoma Tax Commiss ion Service Oklahoma that they are clearly
recognizable as bona fide dealers. Proof of bona fide dealer status
shall include, but not be limited to, the following:
1. Consistent identification of the business as a dealer
establishment in advertising, sig ns, telephone book listings, web
sites, and other simi lar means. The dealership shall be clearly
identifiable as such by any person who visits or deals with the
business; and
2. A picture, upon application for a new license, of the
business location whic h includes the office and business sign.
C. Applications for licenses required to be obtained pursuant
to this section shall be verified by the oath or affirmation of the
applicant and shall be made on forms prescribed by the Tax
Commission Service Oklahoma. The form shall contain such
information as the Tax Commission Service Oklahoma deems necessary
to enable it to fully determine the qualifications and eligibility
of the applicant to receive the license requested. The Tax
Commission Service Oklahoma shall require in such application
information relating to:
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1. Whether the applicant has an established place of b usiness
and is primarily engaged in the pursuit or business of selling
aircraft;
2. Whether the applicant is able to properly conduct the
business for which the license has been requested; and
3. Such other pertinent information consistent with the
safeguarding of the public interest and the public welfare.
All applications for licenses shall be accompanied by the
appropriate fees in accordance with the provisions of this section.
In the event any application is denied and the license requested is
not issued, the entire license fee shall be returned to the
applicant.
D. All licenses issued pursuant to this section shall expire on
December 31 of the second year following the date of issue. All
licenses shall be nontransferable. All applications for rene wal of
a license shall be submitted by November 1 of the year of renewal,
and such license shall be issued by January 1. If a licensee has
not made an application for renewal of the licenses by De cember 31,
it shall be illegal for that licensee to sell ne w or used aircraft
in this state or to serve in the capacity o f or act as a dealer of
new or used aircraft in this state. If after December 31 the
license has not been renewed, then such licensee shall be required
to apply for a license as a new applicant .
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E. The license fee to be charged and received by the Tax
Commission Service Oklahoma for the license issued pursuant to this
section shall be Two Hundred Fifty Dollars ($250.00). There shall
be no fee for renewal of a license unless the licensee is req uired
pursuant to this section to apply for a license as a new applicant.
F. The Tax Commission Service Oklahoma may deny an application
for a license, or revoke or suspend a license, or impose a fine not
to exceed Five Hundred Dollars ($500.00) against a dealer for each
day that any provision of this section is vio lated, or for any of
the following reasons:
1. On satisfactory proof of unfitnes s of the applicant in any
application for a license pu rsuant to this section;
2. For any material misstatement m ade by an applicant in any
application for a license pursuant to this section;
3. A change of condition after a license is granted resulting
in failure to maintain the qualifications for a license ;
4. Being a dealer who:
a. uses false or misleading adver tising in connection
with the business as a dealer,
b. has committed any unlawful act which resulted in the
revocation of any similar license i n another state,
c. has failed or refused to perform a ny written agreement
with any retail buyer involving the sa le of an
aircraft,
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d. has been convicted of a crime involving moral
turpitude,
e. has committed a fraudulent act in selling, purchasing,
or otherwise dealing in aircraft, or has
misrepresented the terms and conditions of a sale,
purchase, or contract for s ale or purchase of an
aircraft, or
f. has failed to meet or ma intain the conditions and
requirements necessary to qualify for the issuance of
a license; or
5. Being a dealer who does not have an e stablished place of
business.
The Tax Commission Service Oklahoma may also assess any excise
tax, including penalty and i nterest, against any dealer determined
by the Tax Commission Service Oklahoma to be in violation of this
section for any aircraft sold or purchased while such dealer was in
violation of this sec tion.
G. The Tax Commission Service Oklahoma may deny any application
for a license, or suspend or revoke a license issued or impose a
fine, only after appropr iate notice and a hearing as set fort h by
rule of the Tax Commission Service Oklahoma.
H. Any person holding a dealer license o n July 1, 2000, issued
pursuant to Section 254 of Title 3 of the Oklahoma Statutes shall be
entitled to retain such license unti l December 31, 2000. At such
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time, the dealer shall apply for a new license in accordance with
the provisions of this section.
SECTION 4. AMENDATORY 3 O.S. 2021, Section 255, is
amended to read as follows:
Section 255. A. Upon receipt of an application for the
registration of an aircraft, as herein provided, the Oklahoma Tax
Commission Service Oklahoma shall file such application and register
such aircraft with the name and address of the owner, manufacturer
or dealer, as the ca se may be, together with facts stated in such
application, in a book or index to be kept for the purpose, under
the distinctive number assigned to such aircraft, which book or
index shall be open for the inspection of the public during business
hours.
B. Upon the filing of such application a nd the payment of the
fee herein provided for, the Oklahoma Tax Commission Service
Oklahoma shall assign to that aircraft the distinctive license
number used by the federal government to identify that aircraft, and
issue and deliver to the owner certificat es of registration number
to be posted in a conspicuous pla ce at the discretion of the owne r
of such aircraft. Such certificates shall di splay the outline of
the State of Oklahoma this state imprinted thereupon. Such
certificates shall be subject to insp ection by the Oklahoma Tax
Commission Service Oklahoma.
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C. In the event of loss, mutilation , or destruction of a
certificate of registration, the ow ner of a registered aircraft may
obtain from the Oklahoma Tax Commission Service Oklahoma a duplicate
thereof upon filing with the Oklahoma Tax Commission Service
Oklahoma an affidavit showing the fac ts and upon the payment of a
service charge of One Dolla r ($1.00) for each duplicate.
D. Such registration shall be renewed annually, as in the
registration of automobiles, and in the same manner and upon payment
of the same fee as provided for the origin al aircraft registration.
E. The sale of registration c ertificates for aircraft shall be
by the Oklahoma Tax Commission Service Oklahoma and its agents.
Provided, that monies to be paid for processing or services for the
sale of registration certificates shall be deducted from the fees
provided by the schedul ed rates.
F. Registration of aircraft may be transferred upon payment of
a fee of Ten Dollars ($10.00).
SECTION 5. AMENDATORY 3 O.S. 2021, Section 256, as last
amended by Section 16 of Enrolled Senate Bill No. 782 of the 1st
Session of the 59th Oklahoma Legislature, is amended to read as
follows:
Section 256. A. Registration fees an d taxes on aircraft shall
be paid to and collected by the Oklahoma Tax Commission Service
Oklahoma and its agents in the same manner as registration fees and
taxes are paid and collected on automobiles.
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The registration and reregi stration of aircraft shall be subject
to the following schedule and rates:
1. Single-engine piston aircraft shall be taxed according to
the following Schedule “A”:
SCHEDULE “A”
WEIGHT IN POUNDS FEE
Less than 1,750 $30.00
1,751 through 2,500 $52.50
2,501 through 3,500 $82.50
3,501 through 4,500 $112.50
4,501 through 5,500 $142.50
5,501 through 6,500 $172.50
6,501 through 8,500 $202.50
8,501 through 10,000 $277.50
10,001 through 13,000 $345.00
13,001 through 17,000 $397.50
17,001 through 20,000 $450.00
20,001 through 25,000 $562.50
25,001 through 30,000 $750.00
30,001 through 40,000 $937.50
40,001 through 50,000 $1,125.00
50,001 through 75,000 $1,500.00
75,001 through 100,000 $1,875.00
100,001 and over $2,250.00
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2. Rotary-wing aircraft shall be taxed at two times the
Schedule “A” fee, based on the same weight classificati ons.
3. Multiengine piston aircraft shall be taxed at three times
the Schedule “A” fee, based on the same weight classifications.
4. Turbo-prop aircraft shall be taxed at six times the Schedule
“A” fee, based on the same weight classifications.
5. Turbo-jet aircraft shall be taxed at ten times the Schedule
“A” fee, based on the same weight c lassifications.
6. Antique aircraft as defined by the Federal Aviation
Administration, sailplanes, balloon s, and home-built aircraft shall
be subject to a flat -rate fee of Ten Dollars ($10.00).
7. The fees of this subsection, except those in paragraph 6 of
this subsection, shall be reduced at a rate of ten percent (10%)
each year following the date of manufac ture until the fee is equal
to fifty percent (50%) of the o riginal fee, which shall then be the
fee for each year thereafter.
8. Every aircraft owne r shall have the right to appeal the
assessment of the fee as provided fo r in this subsection, and the
Oklahoma Tax Commission Service Oklahoma shall appraise the air craft
and its avionics as personal property at the fair market value
thereof, and shall ap ply a twelve-percent assessment rate which
shall be levied at the appropr iate county millage rate.
B. Aircraft purchased after January 1 of each year and subject
to registration as provided for in this section shall be registered
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and taxed on a prorated b asis. Registration fees and taxes shall be
in lieu of all aircraft ad va lorem taxes. All such monies collected
shall be paid to the Oklahoma Tax Commission Service Oklahoma and
disbursed as follows:
1. Three percent (3%) of all such funds shall be paid to the
State Treasurer for deposit to the credit of the General Revenue
Fund of the State Treasury; and
2. Ninety-seven percent (97%) of such registration fees and
taxes shall be deposited in the Oklahoma Department of Aerospace and
Aeronautics Revolving Fund.
SECTION 6. AMENDATORY 3 O.S. 2021, Section 256.1, is
amended to read as fol lows:
Section 256.1. A. The Oklahoma Tax Commission Service Oklahoma
is hereby authorized to require the owner of each aircraft to pay a
filing fee for the purpose of filing necessary liens with the
Federal Aviation Administration when any registration f ees required
to be paid by said the owner pursuant to the p rovisions of Section
256 of this title, or taxes levied pursuant to the provisions of
Title 68 of the Oklahoma Statutes shall become delinquent. Said The
fee shall not exceed the actual cost of filing said such liens with
the Federal Aviation Administrati on and shall be collected in the
same manner as said such liens are collected.
B. The Special Agency Accoun t Board is hereby directed to
create an agency special account in w hich shall be deposited monies
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from subsection A of Section 256 of this title for the purpose of
filing liens pursuant to subsection A of this section. All monies
accruing to the credit of said such account may be budgeted and
expended by the Oklahoma Tax Comm ission Service Oklahoma for the
purpose of paying for filing all necessary l iens with the Federal
Aviation Administration.
The amount of any balance of said the agency special account in
excess of Four Thousand Dollars ($4,000.00) at the close of each
fiscal year shall revert to the General Revenue Fund of this state
to be paid out pursuant to direct appropriation by the Legislature.
SECTION 7. AMENDATORY 3 O.S. 2021, S ection 256.2, is
amended to read as follows:
Section 256.2. A. Ea ch manufacturer of aircraft shall pay a
registration fee of Two Hundred Fifty Dollars ($250.00) on each
aircraft in the process of manufacture, whether or not on a factory
basis, including assembly and subassembly, and the personal property
used or consumed therein, which, when completed, shall be the
subject of a Federal Avia tion Administration-approved type
certificate. Such fee shall be paid by the manufacturer to the
Oklahoma Tax Commission Service Oklahoma. The Tax Commission
Service Oklahoma shall remit such fee to the county treasurer of the
county in which the manufac turing facility is located to be
apportioned in the same manner that ad valorem taxes are
apportioned.
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B. In calculating the number of aircraft in the process of
manufacture, “personal property used or consumed therein” shall
include personal property whi ch:
1. Is or is to be used or consumed as part of an aircraft in
the process of manufacture; and
2. Is held by the manufacturer or by a supplier physically
located in this state who has entered into a contract with the
manufacturer for the provision of s uch personal property.
C. The manufacturer shall submit to the Tax Commission Service
Oklahoma and to the county ass essor of the county in which the
manufacturing facility is located a report which provides
documentation of the personal property, the valu e thereof and the
Oklahoma supplier thereof which is or is to be used or consumed in
the process of manufacture for e ach aircraft registered pursuant to
the provisions of this section. Each such Oklahoma supplier shall
also submit to the Tax Commission Service Oklahoma and to the county
assessor of the county in which the supplier is located a report
which provides documentation of any personal property, the value
thereof and the manuf acturer thereof which is used or consumed in
the process of manufacture for each aircraft registered pursuant to
the provisions of this section. Such reports shall contain any
further information which may be required by the Tax Commission
Service Oklahoma or the county assessor to enforce the provisions of
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this section and the Ad Valorem Tax Code, Section 2801 et seq. of
Title 68 of the Oklahoma Statutes.
D. Any manufacturer or supplier w ho willfully violates the
provisions of this section shall be guilt y of a misdemeanor and
shall be punishable by a fine not exceeding Five Thousand Dollars
($5,000.00). In addition to such penalty a manufacturer or supplier
convicted of a violation of thi s section shall not be eligible to
pay the registration fee as prov ided by this section and shall be
subject to the provisions of the Ad Va lorem Tax Code, Section 2801
et seq. of Title 68 of the Oklahoma Statutes.
SECTION 8. AMENDATORY 3 O.S. 2021, Section 257, is
amended to read as follows:
Section 257. Authority is hereby given to the Oklahoma Tax
Commission Service Oklahoma and the Department of Public Safety to
promulgate rules and regulations for the purpose of regulating and
enforcing this act Section 251 et seq. of this t itle. Any
administrative rules promulgated by the Oklahoma Tax Commission
related to the administr ation of the aircraft registration
provisions set forth in Section 251 et seq. of Title 3 of the
Oklahoma Statutes after January 1, 2024, shall be tran sferred to and
become a part of the a dministrative rules of Service Oklahoma. The
Office of Administrati ve Rules within the Office of the Secretary of
State shall provide adequate notice in “The Oklahoma Register ” of
the transfer of rules and shall place th e transferred rules under
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the Administrative Code section of Servic e Oklahoma. From and after
January 1, 2024, any amendment, repeal, or addition to the
transferred rules shall be under the jurisdiction of Service
Oklahoma. All documents issued by the se ctions transferred to
Service Oklahoma, including but not limited t o registrations and
permits, shall be deemed to have been issued by Service Oklahoma.
SECTION 9. AMENDATORY 68 O.S. 2021, Section 6002, is
amended to read as follo ws:
Section 6002. Beginning on and after July 1, 1984, there shall
be levied an excise tax of three an d one-fourth percent (3 1/4%) of
the purchase price of each aircraft that is to be registered with
the Federal Aviation Administration, upon the transfer of legal
ownership of any such air craft or the use of any such aircraft
within this state. The excise tax levied pursuant to the provisions
of Sections 6001 through 6004 of this title is in lieu of all other
taxes on the transfer or the first registratio n in this state on
aircraft, including optional equipment and accessories attach ed
thereto at the time of sale and sold as a part thereof, except
annual aircraft registration fees. The tax hereby levied shall be
due at the time of the transfer of legal ow nership or first
registration in this state, and shall be collected by the Oklahoma
Tax Commission Service Oklahoma at the time of the issuance of a
certificate of registration for any such aircraft. The excise tax
levied pursuant to the provisions of thi s section shall be
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delinquent from and after the twentieth day after the legal
ownership or possession of any aircraft is obtained. Any person
failing or refusing to pay the tax provided for in this section on
or before the date of delinquency shall pay, in addition to the tax,
a penalty of ten percent (10%) on the total amount of ta x due.
Interest shall be collected on the total delinquent tax at the rate
of one and one-fourth percent (1 1/4%) per month from the date of
the delinquency until said the tax is paid.
SECTION 10. AMENDATORY 68 O.S. 2021, Section 6003 , is
amended to read as follows:
Section 6003. The following aircraft shall be exempt from
provisions of Section 6001 et seq. of this title:
1. Aircraft manufactured under an F.A.A. approved Federal
Aviation Administration-approved certificate and which are owned and
in the physical possession of the manufacturer of the aircraft. The
aircraft shall have an aircraft exemption license as provided for in
Section 254 of Title 3 of the Oklahoma Statutes;
2. Aircraft owned by dealers and in the dealer ’s inventory, not
including aircraft that are use d personally or for bus iness. In
order for this exemption to apply, the dealer shall be licensed in
accordance with Section 254.1 of Title 3 of the Oklahoma Statutes ;
3. Aircraft of the federal government, any agency thereof, any
territory or possession, any state government, agency, or political
subdivision thereof;
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4. Aircraft transferred from one corporation or limited
liability company to another corporation or limited liability
company pursuant to reorganization of the corporation or limited
liability company. For the pu rpose of this section the term
reorganization means a statutory merger, consolidation, or
acquisition;
5. Aircraft purchased or used by commer cial airlines as defined
by paragraph 2 of Section 6001 of this title, provided any such
aircraft does not operat e under Part 91 of Title 14 of the Code of
Federal Regulations, 14 C.F.R., Part 91, for more than fifty percent
(50%) of its annual operations. If the operations of such aircraft
are not at least fifty percent (50%) Part 135 charter operations
annually, the excise tax levied pursuant to the provisions of
Section 6002 of this title shall be due and payable. An aircraft
owner shall provide a repo rt to the Oklahoma Tax Commission Service
Oklahoma on an annual basis detailing the operat ions of the aircraft
and any supporting flight, maintenance or charter log books required
by the Commission Service Oklahoma. For the purpose of satisfying
this requirement, such operations may not include those chartered by
the aircraft owner as an indiv idual or as a business entity in which
the aircraft owner owns a majority interest;
6. Aircraft transferred in connection with the dissolution or
liquidation of a corporation or limited liability company and only
if included in a payment in kind to the sh areholders or members;
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7. Aircraft transferred to a corporation for the purpose of
organizing such corporation. However, the former owners of the
aircraft must have control of the corporation in proportion to their
interest in the aircraft prior to the t ransfer;
8. Aircraft transferred to a partnership or limited liability
company when the organization of the partnership or limited
liability company is by the former owners of the aircraft. However,
the former owners of the aircraft must have control of the
partnership in proportion to their interest in the aircraft prior to
the transfer;
9. Aircraft transferred from a partnership or limited liability
company to the members of the partnership or limited liability
company and if made in payment in kind in the dissolution of the
partnership;
10. Aircraft transferred or conveyed to a partner of a
partnership or shareholder or member of a limited liability company
or other person who after such sale owns a joint interest in the
aircraft and on which the sale s or use tax levied pur suant to the
provisions of this title or the excise tax levied pursuant to the
provisions of Section 6002 of this title have previously been pa id
on the aircraft;
11. Aircraft on which a tax levied pursuant to the provisions
of the laws of another state, equal to or in excess of the excise
tax levied by Section 6002 of this title, has been paid by the
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person using the aircraft in this state. Ai rcraft on which a tax
levied pursuant to the laws of another state, in an amount less than
the excise tax levied by Section 6002 of this title, has been paid
by the person using the aircraft in this state shall be subject to
the levy of the excise tax at a rate equal to the difference between
the rate of tax levied by Section 6002 of this title and the rate of
tax levied by the other state;
12. Aircraft when legal ownership of such aircraft is obtained
by the applicant for a certificate of title by inherit ance;
13. Aircraft when legal ownership of such aircraft is obtained
by the lienholder or mortgagee under or by foreclosure of a lien or
mortgage in the manner provided for by law;
14. Aircraft which is transferred between husband and wife or
parent and child where no valuable consideration is given;
15. Aircraft which is purchased by a resi dent of this state and
used exclusively in this state for agricultural spraying purposes;
provided, if such aircraft is sold, leased or used outside this
state or for a purpose other than agricultural spraying at any time
within three (3) years from the da te of purchase, the exc ise tax
levied pursuant to the provisions of Section 6002 of this title
shall be due and payable. For purposes of this subsection,
“agricultural spraying” means the aerial application of any
substance sold and used for soil enrichme nt or soil corrective
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purposes or for promoting the growth and productivity of plants and
animals;
16. Aircraft which have a selling price in excess of Two
Million Five Hundred Thousand Dollars ($2,500,000.00) and which are
transferred to a purchaser who is not a resident of th is state for
immediate transfer out of state;
17. Aircraft which is transferred without consideration between
an individual and an express tru st which that individual or the
spouse, child or parent of that individual has a right to revoke;
and
18. Rotary-wing aircraft purchased to be used exclusively for
the purpose of training U.S. military personnel or other training
authorized by the U.S. Go vernment. The exemption provided by this
paragraph shall cease to be effective on January 1, 2018.
SECTION 11. AMENDATORY 68 O.S. 2021, Section 6004, as
amended by Section 1, Chapter 169, O.S.L. 2022 (68 O.S. Supp. 2022,
Section 6004), is amended to read as follows:
Section 6004. The Tax Commission Service Oklahoma shall require
every person licensed as a dealer in aircraft pursuant to the
provisions of Sections 251 through 257 of Title 3 of the Oklahoma
Statutes to make a report to the Tax Commission Service Oklahoma
within a period of thirty (30) days after the trans fer by such
person of the legal ownership of any aircraft. The report shall be
made on a form prescribed and furnished by the Tax Commission
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Service Oklahoma, showing the name and address of the purchaser, a
description of the aircraft including the name of the manufacturer,
the Federal Aviation Administration registration number of the
aircraft, the type and year manufactured, the serial number, the
date of the transfer, whether the aircraft is exempt from the
aircraft excise tax pursuant to Section 6003 of this title, and the
amount of the sale price. The Tax Commission Service Oklahoma may
cancel or suspend the license of any person licensed as a dealer in
aircraft pursuant to the provisions of Sections 251 through 257 of
Title 3 of the Oklahoma Statute s who shall fail or ref use to comply
with the provisions of Sections 6001 through 6007 of this title.
SECTION 12. AMENDATORY 68 O.S. 2021, Se ction 6006, is
amended to read as follows:
Section 6006. A. If the owner of an aircraft subject to the
tax levied pursuant to the provisions of this act Section 1355 and
Section 6001 et seq. of this title fails or refuses to pay said such
tax after proper demand thereof by an officer or agent of the Tax
Commission Service Oklahoma, such officer or agent shall repor t said
such failure to the Tax Commission Service Oklahoma, and shall seize
and hold the aicraft aircraft in the same manner as provided for in
Section 116.14 of Title 47 of the Oklahoma Statutes for the se izure
of motor vehicles.
B. The Tax Commission Service Oklahoma, upon demand of the
owner of said such aircraft, shall accord a hearing to said the
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owner as provided for by law and enter its f indings and order
accordingly. If it shall be determined by the Tax Commission
Service Oklahoma that said such tax is due and payable, then it
shall issue its warran t directly to the sheriff of the county in
which the aircraft is located, and direct the s ale of such aircraft
according to the same procedures provided for in Section 116.14 of
Title 47 of the Oklahoma Statutes for the sale of vehicles for
failure to pay the annual license fee. Such seizure and sale of
such aircraft may include both the regis tration fee due and the
excise tax levied pursuant to the provisions of this act Section
1355 and Section 600 1 et seq. of this title, together with all costs
of advertisement and sale. The sale shall be conducted in t he same
manner as provided for by law for the sale of personal property
under execution.
SECTION 13. AMENDATORY 68 O.S. 2021, Section 6007, is
amended to read as follows:
Section 6007. Authority is hereby given to the Oklahoma Tax
Commission Service Oklahoma to promulgate all necessary rules and
regulations for the purpose of implementing and enforcing the
provisions of Sections 2 through 6 of this act Sections 6001 through
6005 of this title.
SECTION 14. AMENDATORY 3 O.S. 2021, Section 374, is
amended to read as follows:
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Section 374. A. There is hereby created within the Oklahoma
Department of Transpor tation the Oklahoma Advanced Mobility Pilot
Program. Contingent upon the availabili ty of funds, the Program
will identify and select communiti es in this state to serve as pilot
programs for the adoption of advanced mobility technologies The
program shall focus on developing and improving on transportation
technologies, including but not limited to advanced ground
transportation, autonomous ground vehicles, advanced air mobility
vehicles, and autonomous electric vertical take-off and landing
(eVTOL) vehicles. The program will also look to enhance the
interaction between modes of transport ation to ensure the s tate is
best prepared for the intercon nected transportation technologies of
the future.
B. The Program will focus on both advanced ground
transportation, such as autonomous ground vehicles, as wel l as
advanced air mobility vehicles su ch as electric vertic al take-off or
landing (eVTOL) vehicles.
C. The Department of Transportation shall identify and select
government entities in this state that are eligible to serve as
pilot programs for the adoption of advanced mobility technologies.
Eligible communities entities will be cities, counties and tribal
governments. Priority will be given to communities and tribal
governments entities that have been selected to participate in
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transportation-related pilot programs by the United States
Department of Transportation after January 1, 2017.
D. C. The Oklahoma Secretary of Transportation shall create the
Advanced Mobility Program Advisory Council comprised of nin e (9)
members selected by the Oklahoma Secretary of Transportation to
represent a diverse set of stakeholders involved with the adoption
of advanced mobility technologies. The Council shall provide
policy, regulatory, and any other necessary recommendations to the
Oklahoma Secretary of Transportation on policy and regulatory issues
related to the adoption of advanced mobility technologies.
E. D. Subject to the availability of funds, the Program shall
make two matching grant awards each year to the selecte d pilot
programs to support pilot program activities. The awards shall be
up to Five Hundred Thousand Dollars ($500,000.00) each and will be
shall require a direct one-to-one match for nonstate funds invested
or received by the pilot including funds from the pilot entity.
F. E. The Oklahoma Department of Transportation shall h ave the
power to make any contract, execute any document or perform a ny act
in order to carry out this act the Oklahoma Advanced Mobi lity Pilot
Program.
SECTION 15. AMENDATORY 3 O.S. 2021, Section 421, as last
amended by Section 18 of Enrolled House Bill No. 782 of the 1st
Session of the 59th Oklahoma Legislature, is amended to read as
follows:
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Section 421. A. The Oklahoma Department of Aerospace and
Aeronautics is hereby established as the clearinghouse for unmanned
aircraft systems (UAS) and advanced air mobility (AAM) in this state
and shall be designated as the agency of this state for the
promotion, enhancement and deve lopment of UAS and AAM as well as any
associated infrastructure necessary to ensure the safe integration
and use of this new technology within the state. The purpose of
this clearinghouse is to create a partnership between those entities
that currently operate UAS, those that desire to use this technology
in the future and other entities that can support the r esearch and
development of UAS to ensure that this state can more effecti vely
respond to the needs of this critical sector of the aviation and
aerospace industry. In the operation of this c learinghouse, the
Department shall cooperate, assist and coordinat e with the federal
government, agencies of this state, tribal entities, m unicipalities
and other persons in the development of unmanned aircraft syst ems
throughout the state to ensure the ac ceptance of this technology and
the successful integration of UAS into the National Airspace System.
Contingent upon the availability of f unds, the Oklahoma Department
of Aerospace and Aeronautics may use establish ed program processes
or may contract with other qualified entities to carry out the
duties and responsibili ties of the Unmanned Aircraft Systems
Development Act of 2021.
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B. The primary goal of the UAS clearinghouse within the
Department is to establish a central point within state government
to develop the strategy for how this state can become a leader in
the UAS and AAM industry. It will focus the collective resources,
knowledge, information and assets within state government to ensure
coordinated efforts amongst all parties. The clearinghous e will:
1. Conduct research on what other states and localities a re
doing insofar as their UAS rules and regulations so that it can
provide recommendations to ensure this state is in the best position
within the industry;
2. Organize and coordinate the a pplication for any UAS and AAM
test site, integration opportunity, pilot program or grant funding
on behalf of this state;
3. Maintain a registry of UAS being operated by state agencies,
except those UAS that are p art of a university-affiliated research
program; and
4. Maintain a registry of educational institutions th at offer
training programs for users of UAS.
SECTION 16. NEW LAW A new section of law to be codified
in the Oklahoma Statutes as Section 403 of Title 3, unless there is
created a duplication in numbering, reads as follows:
There is hereby created in the State Treasury a revolving fund
for the Oklahoma Department of Aerospace and Aeronautics to be
designated the “Oklahoma Advanced Air Mo bility Revolving Fund”. The
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fund shall be a continuing fund, not subject to fiscal year
limitations, and sha ll consist of all monies received by the
Oklahoma Tax Commission which are specifically required by law to be
deposited in the fund, any public or private donations,
contributions, and gifts received for the benefit of the fund, and
any amounts appropriated by the Legislature. All monies accruing to
the credit of the fund are hereby appropriated and may be budgeted
and expended by the Oklahoma Department of Aerospace and Aeronautics
for the purpose of investing in advanced air mobility and unmanned
aircraft systems and associated i nfrastructure. Expenditures from
the fund shall be made upon warrants issued by the State Treasurer
against claims filed as prescribed by law with the Director of the
Office of Management and Enterprise Services for approval and
payment.
SECTION 17. Sections 14 through 16 of this act shall become
effective November 1, 2023.
SECTION 18. Sections 1 through 13 of thi s act shall become
effective July 1, 2024.
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