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HOUSE OF REPRESENTATIVES - FLOOR VERSION
STATE OF OKLAHOMA
1st Session of the 59th Legislature (2023)
ENGROSSED SENATE
BILL NO. 603 By: Rader of the Senate
and
Pfeiffer of the House
[ authorities and duties of the Oklahoma Tax
Commission – transfer of authorities and duties to
Service Oklahoma – transfer of rules relating to
aircraft registration provi sions - notice of
transfer - jurisdiction for administrative r ules -
effective date ]
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 3 O.S. 2021, Section 251, is
amended to read as follows:
Section 251. A. It is hereby declared that it is the policy of
the Legislature to make registration procedures for aircraft similar
to those for automobiles, with the authority to accomplish th e same
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vested fully in the Oklahoma Tax Commission Service Oklahoma
separately from the Oklahoma Aeronautics Commission, the
jurisdiction of the two Commissions, 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 implementation of this act.
SECTION 2. AMENDATORY 3 O.S. 2021, Section 254, is
amended to read as follows:
Section 254. A. Except as otherwise provided in this act,
every owner or person in charge of an aircraft which shall be
operated on or from any airport of any type in this state sh all for
each such aircraft cause to 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 furni shed for that purpose,
containing:
1. A description of each aircraft to be registered including
the name of the manufacturer, aircraf t 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. Th e legal basis for determining the
county where the aircraft is based shall be the location and/or
address on the Federal Aviation Administration Certificate of
Registration for the aircraft.
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B. Registration requirements shall no t apply to aircraft based
or operated in the state for less than thir ty (30) days.
C. 1. All dealers in the sale of aircraft shall be exempt from
registration requirements upon purchase 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 licens e fee
as set forth in Section 2 o f this act shall be treated as a payment
in lieu of any ad valorem tax upon the value of aircraft owned by
the dealer.
2. Dealers’ “sales aircraft” shall be exempt from payment of ad
valorem tax and registration fees and t axes as provided in Section
256 of this title upon certification to the Oklahoma Tax Commission
Service Oklahoma that each particular ai rcraft 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 the
manufacturer.
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E. Registrants not havi ng purchased registration c ertificates
in January will be penalized at the rate of twenty cents ($0.20) per
day in February and doubled on the firs t day of March.
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 selling new or used aircraft in this
state, or to serve in the capacity of, or act a s a dealer of new or
used aircraft in this state without first obtaining a dealer license
as provided in this section. Any person utilizing m ore than one
location where such business is carried on or conducted shall be
required to obtain and hold a curren t 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 Commission 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, signs, telephone book listings, web
sites, and other similar means. The dealership shall be clearly
identifiable as such by any person who visits or deals with the
business; and
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2. A picture, upon application for a new lice nse, of the
business location which includes the office and business sign.
C. Applications for licenses required to be obtained pu rsuant
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 an d eligibility
of the applicant to receive the license requested. The Tax
Commission Service Oklahoma shall require in such application
information relating to:
1. Whether the applicant has an established place of business
and is primarily engaged in the pursuit or business of sell ing
aircraft;
2. Whether the applicant is able to properly conduct the
business for which the license has been requeste d; 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.
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D. All licenses issued pursuant to this sec tion shall expire on
December 31 of the second year following the date of issu e. All
licenses shall be nontransferable. All applications for renewal of
a license shall be submitted by November 1 of the year of re newal,
and such license shall be issued by January 1. If a licensee has
not made an application for renewal of the lice nses by December 31,
it shall be illegal for that licensee to sell 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. 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.
E. The license fee to be charged and received by the Tax
Commission Service Oklahoma for the license issue d pursuant to this
section shall be Two Hundred Fifty Dollars ($250.00). Ther e shall
be no fee for renewal of a license unless the licensee is required
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 violated , or for any of
the following reasons:
1. On satisfactory proof of unfitness of the applicant in any
application for a license pursuant to this section;
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2. For any material misstatement made by an applicant in any
application for a license pursuant to th is section;
3. A change of condition afte r a license is granted resulting
in failure to maintain the qualifications for a license;
4. Being a dealer who:
a. uses false or misleading advertising in connection
with the business as a dealer,
b. has committed any unlawful act which resulted in the
revocation of any similar license in another state,
c. has failed or refused to perform any written agreement
with any retail buyer involving the sale of an
aircraft,
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 sale or purchase of an
aircraft, or
f. has failed to meet or maintai n the conditions and
requirements necessar y to qualify for the issuance of
a license; or
5. Being a dealer who does not have an established place of
business.
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The Tax Commission Service Oklahoma may also assess any excise
tax, including penalty and intere st, against any dealer determined
by the Tax Commission Service Oklahoma to be in violation of this
section for any airc raft sold or purchased while such dealer was in
violation of this section.
G. The Tax Commission may deny an y application for a license ,
or suspend or revoke a license issued or impose a fine, only after
appropriate notice and a hearing as set forth by ru le of the Tax
Commission Service Oklahoma.
H. Any person holding a dealer license on July 1, 2000, issued
pursuant to Section 254 of Ti tle 3 of the Oklahoma Statutes shall be
entitled to retain such license until December 31, 2000. At such
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 applicati on and register
such aircraft with the name and address of the owner, manufacturer
or dealer, as the case may be, together with facts stated in suc h
application, in a book or index to be kept for the purpose, under
the distinctive number assigned to such a ircraft, which book or
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index shall be open for the inspection of the public during business
hours.
B. Upon the filing of such application and the payment of the
fee herein provided for, the Oklahoma Tax Commission Service
Oklahoma shall assign to that air craft the distinctive licen se
number used by the federal government t o identify that aircraft, and
issue and deliver to the owner certificates of r egistration number
to be posted in a conspicuous place at the discretion of the owner
of such aircraft. Such certificates shall display the outline of
the State of Oklahoma impr inted thereupon. Such certificates shall
be subject to inspection by the Oklahoma Tax Commission Service
Oklahoma.
C. In the event of loss, mutilation , or destruction of a
certificate of registration, the owner o f a registered aircraft may
obtain from the Oklahoma Tax Commission Service Oklahoma a duplicate
thereof upon filing wit h the Oklahoma Tax Commission Service
Oklahoma an affidavit showing the facts and upon the payment of a
service charge of One Dollar ($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 original aircraft registration.
E. The sale of registration certif icates for aircraft shall be
by the Oklahoma Tax Commission Service Oklahoma and its agents.
Provided, that monie s to be paid for processing or services for the
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sale of registration certificates shall be deducted from the fees
provided by the scheduled ra tes.
F. Registration of aircraft may be t ransferred upon payment of
a fee of Ten Dollars ($10.00).
SECTION 5. AMENDATORY 3 O.S. 2021, Section 256, is
amended to read as follows:
Section 256. A. Registration fees and taxes on ai rcraft 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 automobil es.
The registration and reregistration 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
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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
2. Rotary-wing aircraft shall be taxed at two times the
Schedule “A” fee, based on the same weight classifi cations.
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 classifications.
6. Antique aircraft as defined by the Federal Aviation
Administration, sailp lanes, balloons, 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 d ate of manufacture until th e fee is equal
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to fifty percent (50%) of t he original fee, which shall then be the
fee for each year thereafter.
8. Every aircraft owner shall have the right to appeal the
assessment of the fee as provided for in this subsection , and the
Oklahoma Tax Commission Service Oklahoma shall appraise the aircraft
and its avionics as personal property at the fair market value
thereof, and shall apply a twelve -percent assessment rate which
shall be levied at the a ppropriate county millage rate.
B. Aircraft purchase d after January 1 of each year and subject
to registration as provided for in this section shall be registered
and taxed on a prorated basis. Registration fees and taxes shall be
in lieu of all aircraft ad valorem taxes. All su ch monies collected
shall be paid to the Oklahoma Tax Commission Service Oklahoma and
disbursed as follows:
1. Three percent (3%) of all such fund s 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 said registration fees and
taxes shall be deposited in the Oklahoma Aeronautics Commission
Revolving Fund.
SECTION 6. AMENDATORY 3 O.S. 2021, Section 256.1, is
amended to read as follow s:
Section 256.1. A. The Oklahoma Tax Commission Service Oklahoma
is hereby authorized to require the owner of each aircraft to pay a
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filing fee for the purpose of filing necessary liens with the
Federal Aviation Administration when any registration fees required
to be paid by said owner pursuant to the provisions of Sect ion 256
of this title, or taxes levied pursuant to the provisions of Title
68 of the Oklahoma Statutes shall become delinquent. Said fee shall
not exceed the actual cos t of filing said liens with the Federal
Aviation Administration and shall be collected in the same manner as
said liens are collected.
B. The Special Agency Account Board is hereby directed to
create an agency special account in which shall be deposited m onies
from subsection A of Section 256 of thi s title for the purpose of
filing liens pursuant to subsection A of this section. All monies
accruing to the credit of said account may be budgeted and expended
by the Oklahoma Tax Commission Service Oklahoma for the purpose of
paying for filing all neces sary liens with the Federal Aviation
Administration.
The amount of any balance of said 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 Fu nd of this state
to be paid out pursuant to direct appropriation by the Legislature.
SECTION 7. AMENDATORY 3 O.S. 2021, Section 256.2, is
amended to read as follows:
Section 256.2. A. Each manufacturer of aircraft shall pay a
registration fee of Two Hundre d Fifty Dollars ($250.00) on each
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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 Av iation 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 th e
county in which the manuf acturing facility is located to be
apportioned in the same manner that ad valorem taxes are
apportioned.
B. In calculating the number of aircraft in the process of
manufacture, “personal property used or consumed therein ” shall
include personal property w hich:
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 m anufacturer or by a supplier physically
located in this state who has entered into a contract with the
manufacturer for the provision of such personal property.
C. The manufacturer shall submit to the Tax Commission Service
Oklahoma and to the county asse ssor of the county in which the
manufacturing facility is located a report which provides
documentation of the personal property, the va lue thereof and the
Oklahoma supplier ther eof which is or is to be used or consumed in
the process of manufacture for ea ch aircraft registered pursuant to
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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 docum entation of any personal property, the value
thereof and the manufacturer thereof which is used or consumed i n
the process of manufactur e 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 pro visions of
this section and the Ad Valorem Tax Code, Section 2801 et seq. of
Title 68 of the Oklahoma Statutes.
D. Any manufacturer or supplier wh o willfully violates the
provisions of this section shall be guilty of a misdemeanor and
shall be punishable by a fine not exceeding Fiv e Thousand Dollars
($5,000.00). In additi on to such penalty a manufacturer or supplier
convicted of a violation of this section shall not be eligible to
pay the registration fee as provided by this section and shall be
subject to the provisions of the Ad Valorem 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
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enforcing this act. Any administrative rules promulgated by the Tax
Commission related to the administration 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 trans ferred
to and become a part of the administrative rules of Service
Oklahoma. The Office of Administrative Ru les within the Office of
the Secretary of State shall provide adequate notice in the Oklahoma
Register of the transfer of rules and shall place the transfer red
rules under the Administrat ive Code section of Service Oklahoma.
From and after January 1, 2024 , any amendment, repeal, or addition
to the transferred ru les shall be under the jurisdiction of Service
Oklahoma. All documents issued by the sections tran sferred to
Service Oklahoma, incl uding but not limited to registrations and
permits, shall be deeme d to have been issued by Service Oklahoma.
SECTION 9. AMENDATORY 68 O.S. 2021, Section 6002, is
amended to read as follows:
Section 6002. Beginning on and after July 1, 1984, there shall
be levied an excise tax of three and one -fourth percent (3 1/4%) of
the purchase price of each airc raft that is to be registered with
the Federal Aviation Administration, upon the transfer of legal
ownership of any such aircraft or the use of any such aircraft
within this state. The excise tax le vied 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 registration in this state on
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aircraft, including optional equipment and accessories attached
thereto at the time of sale and sold as a part thereof, except
annual aircraft regis tration fees. The tax hereby levied shall be
due at the time of the tra nsfer of legal ownership 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
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 tax due.
Interest shall be coll ected 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 tax is paid.
SECTION 10. AMENDATORY 68 O.S. 2021, Section 6003, is
amended to read as follow s:
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 certificate
and which are owned and in the physical possession of the
manufacturer of the aircraft. The aircraft shall have an aircraft
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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 used personally or for busi ness. In
order for this exemption to apply, the dealer shall b e 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, a gency, or political
subdivision thereof;
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 pur pose of this section the term
reorganization means a statutory merger, consolidation, or
acquisition;
5. Aircraft purchased or used by commercial airlines as defined
by paragraph 2 of Section 6001 of this title, provided any such
aircraft does not operate 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 report to the Oklahoma Tax Commission Service
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Oklahoma on an annual basis detailing the operations of the aircraft
and any supporting flight, maintenance or charter log books requir ed
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 individual 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 shareholders or members;
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 transfer;
8. Aircraft transfer red 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;
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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 sales or use tax levied pursuant t o the
provisions of this title or the excise tax levied pursuant to the
provisions of Section 6002 of this title have previously been paid
on the aircraft;
11. Aircraft on which a tax levied pursuant to the provisions
of the laws of another state, equal t o or in excess of the excise
tax levied by Section 6002 o f this title, has been paid by the
person using the aircraft in this state. Aircraft on which a tax
levied pursuant to the laws of another state, in an amount less than
the excise tax levied by Sect ion 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 s uch aircraft is obtained
by the applicant for a certificate of title by inheritance;
13. Aircraft when legal ownership of such aircraft is obtained
by the lienholder or mortgagee under or by foreclo sure 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;
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15. Aircraft which is purchased by a resident of this state and
used exclusively in this state for agricultural spraying purpose s;
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 date of purchase, the excise 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 enrichment or soil corrective
purposes or for promoting the growth and productivity of plants a nd
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 this stat e for
immediate transfer out of state;
17. Aircraft which is transferred without consideration between
an individual and an express trust 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. Government. The exemption provided by this
paragraph shall cease to be effective on January 1, 2018.
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SECTION 11. AMENDATORY 68 O.S. 2021, Section 6004, a s
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 transfer 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
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 2 51 through 257 of
Title 3 of the Oklahoma Statute s who shall fail or refuse to comply
with the provisions of Sections 6001 through 6007 of this title.
SECTION 12. AMENDATORY 68 O.S. 2021, Section 6006, is
amended to read as follows:
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Section 6006. A. If the owner of an aircraft subject to the
tax levied pursuant to the provisions of this act fails or refuses
to pay said tax after proper demand thereof by an officer or agent
of the Tax Commission Service Oklahoma, such officer or agent shall
report said 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 seizure of motor vehicles.
B. The Tax Commission Service Oklahoma, upon demand of the
owner of said aircraft, shall accord a hea ring to said owner as
provided for by law and enter its fi ndings and order accordingly.
If it shall be determined by the Tax Commission Service Oklahoma
that said tax is due and payable, then it shall issue its warrant
directly to the sheriff of the count y in which the aircraft is
located, and direct the sale 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 registratio n fee due and the excise tax levied
pursuant to the provisions of this act, together with all costs of
advertisement and sale. The sale shall be conducted in the same
manner as provided for by law for the sale of personal property
under execution.
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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 o f implementing and enforcing the
provisions of Sections 2 through 6 of this act Sections 6001 through
6005 of this title.
SECTION 14. This act shall become effective July 1, 2024.
COMMITTEE REPORT BY: COMMITTEE ON APPROPRIATIONS AND BUDGET, dated
04/13/2023 - DO PASS, As Amended.