Okla. Admin. Code § 710:15-3-40

Current through Vol. 42, No. 4, November 1, 2024

Section 710:15-3-40 - Enforcement of registration due on aircraft operating within the State of Oklahoma

(a)Notice. The Oklahoma Tax Commission shall obtain Federal Aviation Administration data indicating each aircraft operating in the State of Oklahoma. After determination that an aircraft is not registered with the Oklahoma Tax Commission, the Aircraft Section shall send the FAA registered owner a notice of registration due and statutory penalties applicable.

(b)Lien. If the owner fails to register the airplane within thirty (30) days from the date of notice, the Oklahoma Tax Commission shall file evidence of its lien as provided for by Oklahoma Law, as well as with the Federal Aviation Administration. [See: 68 O.S. § 234; 3 O.S. § 257 ]