Okla. Stat. tit. 3 § 257
Authority is hereby given to Service Oklahoma and the Department of Public Safety to promulgate rules and regulations for the purpose of regulating and enforcing Section 251 et seq. of this title. Any administrative rules promulgated by the Oklahoma Tax Commission related to the administration of the aircraft registration provisions set forth in Section 251 et seq. of Title 3 of the Oklahoma Statutes after January 1, 2024, shall be transferred to and become a part of the administrative rules of Service Oklahoma. The Office of Administrative Rules within the Office of the Secretary of State shall provide adequate notice in "The Oklahoma Register of the transfer of rules and shall place the transferred rules under the Administrative Code section of Service Oklahoma. From and after January 1, 2024, any amendment, repeal, or addition to the transferred rules shall be under the jurisdiction of Service Oklahoma. All documents issued by the sections transferred to Service Oklahoma, including but not limited to registrations and permits, shall be deemed to have been issued by Service Oklahoma.
Okla. Stat. tit. 3, § 257