{"data":{"id":"us-ok/okla.-stat.-tit.-63-63-4103","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 63, § 63-4103","heading":"Excise tax - Amount - When due - Delinquency - Failure or","body":"refusal to pay - Penalty - Exceptions - Credits.\n\nA. There is hereby levied an excise tax of three and one-fourth\n\npercent (3 1/4%) of the value of each vessel and motor upon the\n\ntransfer of legal ownership of any such vessel or motor registered\n\nin this state and upon the use of any such vessel or motor\n\nregistered in this state, and upon the use of any such vessel or\n\nmotor registered for the first time in this state required to be\n\nregistered pursuant to the Oklahoma Vessel and Motor Registration\n\nAct. The tax hereby levied shall be due at the time of the transfer\n\nof legal ownership or first registration in this state of such\n\nvessel or motor and shall be collected by Service Oklahoma at the\n\ntime of the issuance of a certificate of title for any such vessel\n\nor motor. The excise tax levied by the Oklahoma Vessel and Motor\n\nExcise Tax Act shall be delinquent from and after the thirtieth day\n\nafter the legal ownership or possession of any vessel or motor is\n\nobtained. Any person failing or refusing to pay the tax as herein\n\nprovided on or before the date of delinquency shall pay, in addition\n\nto the tax, a penalty of twenty-five cents ($0.25) per day for each\n\nday of delinquency, but such penalty shall in no event exceed the\n\namount of the tax.\n\nB. The provisions of this section shall not apply to transfers\n\nmade without consideration between husband and wife or parent and\n\nchild.\n\nC. There shall be a credit allowed with respect to the excise\n\ntax paid for a new vessel or motor which is a replacement for:\n\na. a new original vessel or motor which is stolen from\n\nthe purchaser/registrant within ninety (90) days of\n\nthe date of purchase of the original vessel or motor\n\nas certified by a police report or other documentation\n\nas required by Service Oklahoma, or\n\nb. a defective new original vessel or motor returned by\n\nthe purchaser/registrant to the seller within six (6)\n\nmonths of the date of purchase of the defective new\n\noriginal vessel or motor as certified by the\n\nmanufacturer.\n\nSaid credit shall be in the amount of the excise tax which was paid\n\nfor the new original vessel or motor and shall be applied to the\n\nexcise tax due on the replacement vessel or motor. In no event will\n\nsaid credit be refunded.","path":["OK Code","Title 63"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os63.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"eff47c98816bebd1476c69cb471381e3573d8e6094dd02ec21f958f4c606b4bf","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-63-63-4102","next":"us-ok/okla.-stat.-tit.-63-63-4104"},"notice":"GroundRules: Original legal text. Not legal advice."}