Chapter 71. Oklahoma Vessel and Motor Excise Tax Act
- § 4101. Short Title—Oklahoma Vessel and Motor Excise Tax Act—Definitions
- § 4102. Administration by Oklahoma Tax Commission—Execution of Forms, Declarations, Applications, Statements or Other Information in Writing
- § 4103. Excise Tax—Amount—when Due—Delinquency—Failure or Refusal to Pay—Penalty—Exceptions—Credits
- § 4104. Apportionment and Distribution of Revenue
- § 4105. Value of Vessel or Motor—Time, Method of Determination—Disputed Value
- § 4106. Exemptions
- § 4107. Tax in Lieu of All Other Taxes—Sales Tax on Unattached Accessories
- § 4108. Failure or Refusal to Pay Tax—Report to Commission—Seizure—Hearing—Sale