Okla. Stat. tit. 63, § 63-4108
This is the official text of Okla. Stat. tit. 63, § 63-4108, part of Oklahoma’s Stat. tit. 63, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 63,." Browse the sections below, each linked to its official government source.
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Failure or refusal to pay tax - Report to Commission -
Official statutory text
Seizure - Hearing - Sale.
A. In any case where the owner of a vessel or motor subject to
the tax levied by the Oklahoma Vessel and Motor Excise Tax Act fails
or refuses to pay the same, after proper demand therefor by an
officer or agent of Service Oklahoma, such officer or agent shall
immediately report such failure to Service Oklahoma and shall, at
the same time in case of failure to pay, seize and hold said vessel
or motor, as provided by law in case of failure to pay the annual
vessel or motor registration fee.
B. Service Oklahoma shall, upon demand of the owner of the
vessel or motor, accord a hearing to said owner as provided by law
and enter its findings and order accordingly. If it is determined
by Service Oklahoma that said tax is due and payable, then it shall
issue its warrant, directly to the sheriff of the county, ordering
and directing the sale of such vessel or motor according to the same
procedure provided by law for the sale of vessels and motors for
failure to pay the required registration fee. Such seizure and sale
may, at the time, include both the registration fee due and the
excise tax levied by the Oklahoma Vessel and Motor Excise Tax Act,
together with all costs of an advertisement and sale. The sale
shall be conducted in the manner provided by law for the sale of
personal property under execution.
A. In any case where the owner of a vessel or motor subject to
the tax levied by the Oklahoma Vessel and Motor Excise Tax Act fails
or refuses to pay the same, after proper demand therefor by an
officer or agent of Service Oklahoma, such officer or agent shall
immediately report such failure to Service Oklahoma and shall, at
the same time in case of failure to pay, seize and hold said vessel
or motor, as provided by law in case of failure to pay the annual
vessel or motor registration fee.
B. Service Oklahoma shall, upon demand of the owner of the
vessel or motor, accord a hearing to said owner as provided by law
and enter its findings and order accordingly. If it is determined
by Service Oklahoma that said tax is due and payable, then it shall
issue its warrant, directly to the sheriff of the county, ordering
and directing the sale of such vessel or motor according to the same
procedure provided by law for the sale of vessels and motors for
failure to pay the required registration fee. Such seizure and sale
may, at the time, include both the registration fee due and the
excise tax levied by the Oklahoma Vessel and Motor Excise Tax Act,
together with all costs of an advertisement and sale. The sale
shall be conducted in the manner provided by law for the sale of
personal property under execution.
Status: in_force · Read it on the official government site
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