Okla. Admin. Code § 710:15-3-11

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

Section 710:15-3-11 - Waiver of penalty imposed against original applicants

Owners of aircraft who have purchased an aircraft for the first time may request a waiver of penalty assessed for failure to timely register the aircraft. The Oklahoma Tax Commission may waive the penalty incurred for untimely registration of an aircraft upon a showing by the applicant that:

(1) The applicant has made application for registration and paid the registration fee within twenty (20) days of the mailing of notice of nonregistration described in Section 710:15-3-40. If the due date is a Saturday, Sunday or a holiday recognized by the executive department of this state, then the due date shall be the next official working day for the Oklahoma Tax Commission following. Any payment or remittance mailed and postmarked by the United States Postal Service on or prior to the due date shall be considered timely; and

(2) The owner-applicant has established that he has not previously owned an aircraft registered with the State of Oklahoma. [See: 3 O.S. § 251 ]

Okla. Admin. Code § 710:15-3-11