{"data":{"id":"us-ok/okla.-stat.-tit.-63-63-4108","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 63, § 63-4108","heading":"Failure or refusal to pay tax - Report to Commission -","body":"Seizure - Hearing - Sale.\n\nA. In any case where the owner of a vessel or motor subject to\n\nthe tax levied by the Oklahoma Vessel and Motor Excise Tax Act fails\n\nor refuses to pay the same, after proper demand therefor by an\n\nofficer or agent of Service Oklahoma, such officer or agent shall\n\nimmediately report such failure to Service Oklahoma and shall, at\n\nthe same time in case of failure to pay, seize and hold said vessel\n\nor motor, as provided by law in case of failure to pay the annual\n\nvessel or motor registration fee.\n\nB. Service Oklahoma shall, upon demand of the owner of the\n\nvessel or motor, accord a hearing to said owner as provided by law\n\nand enter its findings and order accordingly. If it is determined\n\nby Service Oklahoma that said tax is due and payable, then it shall\n\nissue its warrant, directly to the sheriff of the county, ordering\n\nand directing the sale of such vessel or motor according to the same\n\nprocedure provided by law for the sale of vessels and motors for\n\nfailure to pay the required registration fee. Such seizure and sale\n\nmay, at the time, include both the registration fee due and the\n\nexcise tax levied by the Oklahoma Vessel and Motor Excise Tax Act,\n\ntogether with all costs of an advertisement and sale. The sale\n\nshall be conducted in the manner provided by law for the sale of\n\npersonal property under execution.","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":"8d121599780abd1bdc77b25587e5dc422ce9f1f3c9d1e6d988674f532aa50aee","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-63-63-4107","next":"us-ok/okla.-stat.-tit.-63-63-420"},"notice":"GroundRules: Original legal text. Not legal advice."}