Oklahoma Code § 68-2805

Title 68. Revenue And Taxation: Fees or taxes to be levied in lieu of ad valorem tax
Open in Lexace · Ask the AI about this section
The following fees or taxes levied by the provisions of the
Oklahoma Statutes shall be in lieu of ad valorem tax, whether in
lieu of real property tax, personal property tax, or both as
provided by law:
1.  The registration fees and taxes imposed upon aircraft by
Section 251 et seq. of Title 3 of the Oklahoma Statutes;
2.  Registration fees for motor vehicles as provided in Section
1103 of Title 47 of the Oklahoma Statutes, except as otherwise
specifically provided;
3.  The fee imposed upon transfers of used vehicles in lieu of
the ad valorem tax upon inventories of used motor vehicles by
Section 1137.1 of Title 47 of the Oklahoma Statutes;
4.  The registration and license fees imposed upon vessels and
motors pursuant to the Oklahoma Vessel and Motor Registration Act,
Section 4001 et seq. of Title 63 of the Oklahoma Statutes;
5.  The taxes levied upon the gross production of substances
pursuant to Section 1001 of this title;
6.  The taxes levied upon the gross production of substances
pursuant to Section 1020 of this title;
7.  The tax imposed upon gross receipts pursuant to Section 1803
of this title;
8.  The tax imposed upon certain textile products pursuant to
Section 2001 of this title;
9.  The tax imposed upon certain freight cars pursuant to
Section 2202 of this title;
10.  The tax imposed on certain parts of the inventories, both
new and used items, owned and/or possessed for sale by retailers of
farm tractors and other equipment pursuant to Sections 1 through 4
of this act;
11.  The tax imposed upon inventories of new vehicles and
certain vessels pursuant to Section 5301 of this title; and
12.  Such other fees or taxes as may be expressly provided by
law to be in lieu of ad valorem taxation.
Added by Laws 1988, c. 162, § 5, eff. Jan. 1, 1992.  Amended by Laws
1989, c. 346, § 73, eff. Jan. 1, 1992; Laws 1991, 1st Ex. Sess., c.

2, § 13, eff. Jan. 1, 1992; Laws 1991, c. 149, § 5, eff. Jan. 1,
1992.

‹ Prev All Oklahoma sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.