Okla. Stat. tit. 68, § 68-6006
This is the official text of Okla. Stat. tit. 68, § 68-6006, 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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Seizure and sale of aircraft
Official statutory text
A. If the owner of an aircraft subject to the tax levied
pursuant to the provisions of Section 1355 and Section 6001 et seq.
of this title fails or refuses to pay such tax after proper demand
thereof by an officer or agent of Service Oklahoma, such officer or
agent shall report such failure to Service Oklahoma, and shall seize
and hold the 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. Service Oklahoma, upon demand of the owner of such aircraft,
shall accord a hearing to the owner as provided for by law and enter
its findings and order accordingly. If it shall be determined by
Service Oklahoma that such tax is due and payable, then it shall
issue its warrant directly to the sheriff of the county 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 registration fee due and the excise tax levied
pursuant to the provisions of Section 1355 and Section 6001 et seq.
of this title, 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.
pursuant to the provisions of Section 1355 and Section 6001 et seq.
of this title fails or refuses to pay such tax after proper demand
thereof by an officer or agent of Service Oklahoma, such officer or
agent shall report such failure to Service Oklahoma, and shall seize
and hold the 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. Service Oklahoma, upon demand of the owner of such aircraft,
shall accord a hearing to the owner as provided for by law and enter
its findings and order accordingly. If it shall be determined by
Service Oklahoma that such tax is due and payable, then it shall
issue its warrant directly to the sheriff of the county 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 registration fee due and the excise tax levied
pursuant to the provisions of Section 1355 and Section 6001 et seq.
of this title, 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.
Status: in_force · Read it on the official government site
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