{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-6002","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-6002","heading":"Levy of tax - Interest","body":"Beginning on and after July 1, 1984, there shall be levied an\n\nexcise tax of three and one-fourth percent (3 1/4%) of the purchase\n\nprice of each aircraft that is to be registered with the Federal\n\nAviation Administration, upon the transfer of legal ownership of any\n\nsuch aircraft or the use of any such aircraft within this state.\n\nThe excise tax levied pursuant to the provisions of Sections 6001\n\nthrough 6004 of this title is in lieu of all other taxes on the\n\ntransfer or the first registration in this state on aircraft,\n\nincluding optional equipment and accessories attached thereto at the\n\ntime of sale and sold as a part thereof, except annual aircraft\n\nregistration fees. The tax hereby levied shall be due at the time\n\nof the transfer of legal ownership or first registration in this\n\nstate, and shall be collected by Service Oklahoma at the time of the\n\nissuance of a certificate of registration for any such aircraft.\n\nThe excise tax levied pursuant to the provisions of this section\n\nshall be delinquent from and after the twentieth day after the legal\n\nownership or possession of any aircraft is obtained. Any person\n\nfailing or refusing to pay the tax provided for in this section on\n\nor before the date of delinquency shall pay, in addition to the tax,\n\na penalty of ten percent (10%) on the total amount of tax due.\n\nInterest shall be collected on the total delinquent tax at the rate\n\nof one and one-fourth percent (1 1/4%) per month from the date of\n\nthe delinquency until the tax is paid.","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":"4be225e4ea6ddf0670a64b3ce03f06658be4d53b03bb53fe4406beb062600216","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-6001","next":"us-ok/okla.-stat.-tit.-68-68-6003"},"notice":"GroundRules: Original legal text. Not legal advice."}