{"data":{"id":"us-ok/okla.-stat.-tit.-3-3-256.2","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 3, § 3-256.2","heading":"Aircraft in process of manufacture - Registration fee -","body":"Documentation of personal property used or consumed - Report to Tax\n\nCommission - Violation - Penalty.\n\nA. Each manufacturer of aircraft shall pay a registration fee\n\nof Two Hundred Fifty Dollars ($250.00) on each aircraft in the\n\nprocess of manufacture, whether or not on a factory basis, including\n\nassembly and subassembly, and the personal property used or consumed\n\ntherein, which, when completed, shall be the subject of a Federal\n\nAviation Administration-approved type certificate. Such fee shall\n\nbe paid by the manufacturer to Service Oklahoma. Service Oklahoma\n\nshall remit such fee to the county treasurer of the county in which\n\nthe manufacturing facility is located to be apportioned in the same\n\nmanner that ad valorem taxes are apportioned.\n\nB. In calculating the number of aircraft in the process of\n\nmanufacture, “personal property used or consumed therein” shall\n\ninclude personal property which:\n\n1. Is or is to be used or consumed as part of an aircraft in\n\nthe process of manufacture; and\n\n2. Is held by the manufacturer or by a supplier physically\n\nlocated in this state who has entered into a contract with the\n\nmanufacturer for the provision of such personal property.\n\nC. The manufacturer shall submit to Service Oklahoma and to the\n\ncounty assessor of the county in which the manufacturing facility is\n\nlocated a report which provides documentation of the personal\n\nproperty, the value thereof and the Oklahoma supplier thereof which\n\nis or is to be used or consumed in the process of manufacture for\n\neach aircraft registered pursuant to the provisions of this section.\n\nEach such Oklahoma supplier shall also submit to Service Oklahoma\n\nand to the county assessor of the county in which the supplier is\n\nlocated a report which provides documentation of any personal\n\nproperty, the value thereof and the manufacturer thereof which is\n\nused or consumed in the process of manufacture for each aircraft\n\nregistered pursuant to the provisions of this section. Such reports\n\nshall contain any further information which may be required by\n\nService Oklahoma or the county assessor to enforce the provisions of\n\nthis section and the Ad Valorem Tax Code, Section 2801 et seq. of\n\nTitle 68 of the Oklahoma Statutes.\n\nD. Any manufacturer or supplier who willfully violates the\n\nprovisions of this section shall be guilty of a misdemeanor and\n\nshall be punishable by a fine not exceeding Five Thousand Dollars\n\n($5,000.00). In addition to such penalty a manufacturer or supplier\n\nconvicted of a violation of this section shall not be eligible to\n\npay the registration fee as provided by this section and shall be\n\nsubject to the provisions of the Ad Valorem Tax Code, Section 2801\n\net seq. of Title 68 of the Oklahoma Statutes.","path":["OK Code","Title 3"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os3.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"2021f0fd76d295d3e840fcc69444e2c134f9463e8cda20bf5c04c0a1cad9d67c","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-3-3-256.1","next":"us-ok/okla.-stat.-tit.-3-3-257"},"notice":"GroundRules: Original legal text. Not legal advice."}