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STATE OF OKLAHOMA
1st Session of the 60th Legislature (2025)
SENATE BILL 1108 By: Hall
AS INTRODUCED
An Act relating to Service Oklahoma; amending 3 O.S.
2021, Section 256, as last amended by Section 5,
Chapter 365, O.S.L. 2023 (3 O.S. Sup p. 2024, Section
256), which relates to aircraft registration fees and
taxes; transferring apportionment duties to Service
Oklahoma; providing an effective date ; and declaring
an emergency.
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
SECTION 1. AMENDATORY 3 O.S. 2021, Section 256, as l ast
amended by Section 5, Chapter 365, O.S.L. 2023 (3 O.S. Supp. 2024,
Section 256), is amended to read as follows:
Section 256. A. Registration fees and taxes on aircraft sha ll
be paid to and collected by Service Oklahoma and its agents in the
same manner as registration fees and taxes are paid and collected on
automobiles. All fees and taxes collected pursuant to this section
shall be apportioned by Service Oklahoma.
The registration and reregistration of aircraft shall be subject
to the following sche dule and rates:
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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
2. Rotary-wing aircraft shall be taxed at two times the
Schedule “A” fee, based on the same weight classifications.
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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 c lassifications.
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, sailplanes, 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 date of manufacture until the fee is equal
to fifty percent (50%) of the 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
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
appropriate county milla ge rate.
B. Aircraft purchased 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 monies collected by
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Service Oklahoma shall be paid to 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 2. This act shall become effective July 1, 2025.
SECTION 3. It being immediately necessary for the preservation
of the public peace, health or safety, an emergency is hereby
declared to exist, by reason whereof this act shall take effect and
be in full force from and after its passage and approval.
60-1-449 QD 1/16/2025 3:41:06 PM