Okla. Stat. tit. 68, § 68-2805

This is the official text of Okla. Stat. tit. 68, § 68-2805, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.

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Fees or taxes to be levied in lieu of ad valorem tax

Official statutory text

The following fees or taxes levied by the provisions of the

Oklahoma Statutes shall be in lieu of ad valorem tax, whether in

lieu of real property tax, personal property tax, or both as

provided by law:

1. The registration fees and taxes imposed upon aircraft by

Section 251 et seq. of Title 3 of the Oklahoma Statutes;

2. Registration fees for motor vehicles as provided in Section

1103 of Title 47 of the Oklahoma Statutes, except as otherwise

specifically provided;

3. The fee imposed upon transfers of used vehicles in lieu of

the ad valorem tax upon inventories of used motor vehicles by

Section 1137.1 of Title 47 of the Oklahoma Statutes;

4. The registration and license fees imposed upon vessels and

motors pursuant to the Oklahoma Vessel and Motor Registration Act,

Section 4001 et seq. of Title 63 of the Oklahoma Statutes;

5. The taxes levied upon the gross production of substances

pursuant to Section 1001 of this title;

6. The taxes levied upon the gross production of substances

pursuant to Section 1020 of this title;

7. The tax imposed upon gross receipts pursuant to Section 1803

of this title;

8. The tax imposed upon certain textile products pursuant to

Section 2001 of this title;

9. The tax imposed upon certain freight cars pursuant to

Section 2202 of this title;

10. The tax imposed on certain parts of the inventories, both

new and used items, owned and/or possessed for sale by retailers of

farm tractors and other equipment pursuant to Sections 1 through 4

of this act;

11. The tax imposed upon inventories of new vehicles and

certain vessels pursuant to Section 5301 of this title; and

12. Such other fees or taxes as may be expressly provided by

law to be in lieu of ad valorem taxation.

Status: in_force · Read it on the official government site

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About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.