{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2805","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2805","heading":"Fees or taxes to be levied in lieu of ad valorem tax","body":"The following fees or taxes levied by the provisions of the\n\nOklahoma Statutes shall be in lieu of ad valorem tax, whether in\n\nlieu of real property tax, personal property tax, or both as\n\nprovided by law:\n\n1. The registration fees and taxes imposed upon aircraft by\n\nSection 251 et seq. of Title 3 of the Oklahoma Statutes;\n\n2. Registration fees for motor vehicles as provided in Section\n\n1103 of Title 47 of the Oklahoma Statutes, except as otherwise\n\nspecifically provided;\n\n3. The fee imposed upon transfers of used vehicles in lieu of\n\nthe ad valorem tax upon inventories of used motor vehicles by\n\nSection 1137.1 of Title 47 of the Oklahoma Statutes;\n\n4. The registration and license fees imposed upon vessels and\n\nmotors pursuant to the Oklahoma Vessel and Motor Registration Act,\n\nSection 4001 et seq. of Title 63 of the Oklahoma Statutes;\n\n5. The taxes levied upon the gross production of substances\n\npursuant to Section 1001 of this title;\n\n6. The taxes levied upon the gross production of substances\n\npursuant to Section 1020 of this title;\n\n7. The tax imposed upon gross receipts pursuant to Section 1803\n\nof this title;\n\n8. The tax imposed upon certain textile products pursuant to\n\nSection 2001 of this title;\n\n9. The tax imposed upon certain freight cars pursuant to\n\nSection 2202 of this title;\n\n10. The tax imposed on certain parts of the inventories, both\n\nnew and used items, owned and/or possessed for sale by retailers of\n\nfarm tractors and other equipment pursuant to Sections 1 through 4\n\nof this act;\n\n11. The tax imposed upon inventories of new vehicles and\n\ncertain vessels pursuant to Section 5301 of this title; and\n\n12. Such other fees or taxes as may be expressly provided by\n\nlaw to be in lieu of ad valorem taxation.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"d5c8641c7c0122c830b1524d234f32517147b12f53aed2d9736896fb90a469d7","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2804","next":"us-ok/okla.-stat.-tit.-68-68-2806"},"notice":"GroundRules: Original legal text. Not legal advice."}