Chapter 71 - OKLAHOMA VESSEL AND MOTOR EXCISE TAX ACT
- Section 4101 - Short title - Definitions
- Section 4102 - Administration by Oklahoma Tax Commission - Execution of forms, declarations, applications, statements or other information in writing
- Section 4103 - Excise tax - Amount - When due - Delinquency - Failure or refusal to pay - Penalty - Exceptions - Credits
- Section 4104 - Apportionment and distribution of revenue
- Section 4105 - Value of vessel or motor - Time, method of determination - Disputed value
- Section 4106 - Exemptions
- Section 4107 - Tax in lieu of all other taxes - Sales tax on unattached accessories
- Section 4108 - Failure or refusal to pay tax - Report to Commission - Seizure - Hearing - Sale