{"data":{"id":"us-ok/okla.-stat.-tit.-63-63-4106","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 63, § 63-4106","heading":"Exemptions","body":"An original or a transfer certificate of title shall be issued\n\nwithout the payment of the excise tax levied by this act for:\n\n1. Any vessel or motor owned by a nonresident which is already\n\nregistered in another state and has been in Oklahoma for a period in\n\nexcess of sixty (60) calendar days in any single registration year.\n\n2. Any vessel or motor brought into this state by a person\n\nformerly living in another state, who has owned and registered said\n\nvessel or motor in such other state of his residence at least sixty\n\n(60) calendar days prior to the time it is required to be registered\n\nin this state;\n\n3. Any vessel or motor registered by the United States, State\n\nof Oklahoma or by any of the political subdivisions thereof;\n\n4. Any vessel or motor the legal ownership of which is obtained\n\nby the applicant for a certificate of title by inheritance;\n\n5. Any vessel or motor which is owned and being offered for\n\nsale by a person licensed as a dealer under the provisions of the\n\nOklahoma Vessel and Motor Registration Act, registered in Oklahoma\n\nand the excise tax paid thereon;\n\n6. Any vessel or motor, the ownership of which was obtained by\n\nthe lienholder or mortgagee under or by foreclosure of a lien or\n\nmortgage in the manner provided by law or to the insurer under\n\nsubrogated rights arising by reason of loss under an insurance\n\ncontract;\n\n7. Any vessel or motor, the legal ownership of which is\n\nobtained by transfers:\n\na. from one corporation to another corporation pursuant\n\nto a reorganization. As used in this section, the\n\nterm \"reorganization\" means:\n\n(1) a statutory merger or consolidation, or\n\n(2) the acquisition by a corporation of substantially\n\nall of the properties of another corporation when\n\nthe sole consideration is all or a part of the\n\nvoting stock of the acquiring corporation, or of\n\nits parent or subsidiary corporation;\n\nb. in connection with the winding up, dissolution or\n\nliquidation of a corporation only when there is a\n\ndistribution in kind to the shareholders of the\n\nproperty of such corporation;\n\nc. to a corporation for the purpose of organization of\n\nsuch corporation when the former owners of the vessel\n\nor motor transferred are immediately after the\n\ntransfer in control of the corporation, and the stock\n\nor securities received by each is substantially in\n\nproportion to his interest in the vessel or motor\n\nprior to the transfer;\n\nd. to a partnership in the organization of such\n\npartnership if the former owners of the vessel or\n\nmotor transferred are, immediately after the transfer,\n\nmembers of such partnership and the interest in the\n\npartnership received by each is substantially in\n\nproportion to his interest in the vessel or motor\n\nprior to the transfer;\n\ne. from a partnership to the members thereof when made in\n\nthe dissolution of such partnership;\n\n8. All vessels or motors owned by the council organizations or\n\nsimilar state supervisory organizations of the Boy Scouts of\n\nAmerica, Girl Scouts of U.S.A. and the Campfire Girls; and\n\n9. All vessels or motors owned by organizations which are\n\nexempt from taxation pursuant to the provisions of Section 501(c)(3)\n\nof the Internal Revenue Code, 26 U.S.C., Section 501(c)(3), and\n\nwhich are primarily devoted to the establishment, development,\n\noperation, promotion, and participation in, alone or in conjunction\n\nwith others, educational and training programs and competitive\n\nevents to provide knowledge, information, or comprehensive skills\n\nrelated to the sports of sailing, fishing, boating, and other\n\naquatic related activities.","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":"f5ccecf475feb21b927db1b55992543a1d643e933ef55b7394eea974e18ed75c","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-63-63-4105","next":"us-ok/okla.-stat.-tit.-63-63-4107"},"notice":"GroundRules: Original legal text. Not legal advice."}