Okla. Admin. Code § 710:15-3-10

Current through Vol. 42, No. 8, January 2, 2025

Section 710:15-3-10 - Procedures for making original application for registration of aircraft

(a)Duty to register.

(1) An application for registration of an aircraft operating on or from any airport within the State of Oklahoma shall be supplied to each purchaser of an aircraft by the dealer of the aircraft, if purchased within the state. The Oklahoma Tax Commission shall supply blank application forms to Oklahoma dealers of aircraft for dissemination.

(2) An application for registration of an aircraft purchased outside the State of Oklahoma which is operating on or from any airport within the state with the intent to remain for more than thirty (30) cumulative days, shall be supplied by the Oklahoma Tax Commission upon request of the owner. Application forms shall also be made available upon request at all airports within the State of Oklahoma.

(3) Aircraft not registered in any other state which are operating on or from any airport within the State of Oklahoma for an accumulation of thirty (30) days shall be presumed to be operating with the intent to remain in Oklahoma, and therefore are subject to Oklahoma registration laws.

(b)When registration is due. The certified application is to be filed with the Oklahoma Tax Commission within twenty (20) days of purchase if purchased within the state or within twenty (20) days of entry into the state for other aircraft.

(c)Information required. The application must contain the following information:

(1) A description of each aircraft to be registered, including the name of the manufacturer, aircraft registration number, type and gross weight.

(2) Name and address of the owner of the aircraft and county where the aircraft is based, i.e., location and/or address on the Federal Aviation Administration Certificate of Registration for the aircraft.

(d)Oklahoma certificate of registration; display; inspection. Upon receipt of the application and the fee due the Business Tax Services Division of the Oklahoma Tax Commission will issue the registrant a certificate of registration to be displayed on the aircraft in a conspicuous location and is subject to inspection by agents of the Commission.

Okla. Admin. Code § 710:15-3-10

Amended at 21 Ok Reg 1123, eff 5-13-04

Amended by Oklahoma Register, Volume 38, Issue 23, August 16, 2021, eff. 9/1/2021