Okla. Stat. tit. 68, § 68-6002
This is the official text of Okla. Stat. tit. 68, § 68-6002, 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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Levy of tax - Interest
Official statutory text
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 aircraft 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 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 registration in this state on aircraft,
including optional equipment and accessories attached 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 ownership or first registration in this
state, and shall be collected by 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 this 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 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 the tax is paid.
excise tax of three and 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 aircraft 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 registration in this state on aircraft,
including optional equipment and accessories attached 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 ownership or first registration in this
state, and shall be collected by 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 this 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 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 the tax is paid.
Status: in_force · Read it on the official government site
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