The provisions of this Subchapter have been promulgated in compliance with the Oklahoma Administrative Procedures Act and pursuant to the authority and power granted the Oklahoma Tax Commission, Aircraft Registration Fees levied by statute shall be administered and implemented in accordance with the provisions set out in this Subchapter establishing procedures for payment of the registration fee on an annual basis. [See: 3 O.S. §§ 251, 257 ]
Okla. Admin. Code § 710:15-3-1