Okla. Stat. tit. 63, § 63-4102: Authority and jurisdiction to administer

A. Service Oklahoma is hereby granted authority and

jurisdiction to administer the Oklahoma Vessel and Motor Excise Tax

Act, and Service Oklahoma is hereby authorized to promulgate, adopt,

and enforce all necessary rules and regulations and to prescribe all

forms which it deems necessary to carry the Oklahoma Vessel and

Motor Excise Tax Act into effect and to enforce the provisions

thereof.

B. All forms, declarations, applications, statements, or other

information in writing and executed by owners or representatives of

owners are hereby declared to be executed and shall be considered to

be executed under penalties of perjury.