Okla. Stat. tit. 3, § 3-254: Application for registration

A. Except as otherwise provided in Section 251 et seq. of this

title, every owner or person in charge of an aircraft which shall be

operated on or from any airport of any type in this state shall for

each such aircraft cause to be filed by mail or otherwise with

Service Oklahoma a certified application for registration of same,

on a form to be furnished for that purpose, containing:

1. A description of each aircraft to be registered including

the name of the manufacturer, aircraft registration number, type,

and gross weight; and

2. The name and address of the owner of such aircraft and the

county where aircraft is based. The legal basis for determining the

county where the aircraft is based shall be the location and/or

address on the Federal Aviation Administration Certificate of

Registration for the aircraft.

B. Registration requirements shall not apply to aircraft based

or operated in the state for less than thirty (30) days.

C. 1. All dealers in the sale of aircraft shall be exempt from

registration requirements upon purchase of a license from Service

Oklahoma pursuant to Section 254.1 of this title. This exemption

shall not apply to dealers’ personal aircraft. The payment of the

license fee as set forth in Section 254.1 of this title shall be

treated as a payment in lieu of any ad valorem tax upon the value of

aircraft owned by the dealer.

2. Dealers’ “sales aircraft” shall be exempt from payment of ad

valorem tax and registration fees and taxes as provided in Section

256 of this title upon certification to Service Oklahoma that each

particular aircraft is used for delivery and demonstration purposes

only.

D. All manufacturers of aircraft shall be exempt from

registration requirements upon purchase of an “exemption license”

from Service Oklahoma, cost of which shall be Two Hundred Fifty

Dollars ($250.00). The payment of the fee prescribed by this

subsection shall be treated as a payment in lieu of any ad valorem

tax upon the value of aircraft owned by the manufacturer.

E. Registrants not having purchased registration certificates

in January will be penalized at the rate of twenty cents ($0.20) per

day in February and doubled on the first day of March.