Shown verbatim: the complete text as captured from the official PDF posted by the Oklahoma Legislature, fetched 2026-07-23. Page and line markers are part of the official record; nothing is edited or removed. The official bill page.
1 STATE OF OKLAHOMA
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2 1st Session of the 60th Legislature (2025)
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3 SENATE BILL 1108 By: Hall
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6 AS INTRODUCED
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7 An Act relating to Service Oklahoma; amending 3 O.S.
7 2021, Section 256, as last amended by Section 5,
8 Chapter 365, O.S.L. 2023 (3 O.S. Supp. 2024, Section
8 256), which relates to aircraft registration fees and
9 taxes; transferring apportionment duties to Service
9 Oklahoma; providing an effective date; and declaring
10 an emergency.
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13 BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA:
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14 SECTION 1. AMENDATORY 3 O.S. 2021, Section 256, as last
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15 amended by Section 5, Chapter 365, O.S.L. 2023 (3 O.S. Supp. 2024,
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16 Section 256), is amended to read as follows:
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17 Section 256. A. Registration fees and taxes on aircraft shall
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18 be paid to and collected by Service Oklahoma and its agents in the
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19 same manner as registration fees and taxes are paid and collected on
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20 automobiles. All fees and taxes collected pursuant to this section
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21 shall be apportioned by Service Oklahoma.
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22 The registration and reregistration of aircraft shall be subject
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23 to the following schedule and rates:
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Req. No. 449 Page 1
1 1. Single-engine piston aircraft shall be taxed according to
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2 the following Schedule "A":
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3 SCHEDULE "A"
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4 WEIGHT IN POUNDS FEE
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5 Less than 1,750 $30.00
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6 1,751 through 2,500 $52.50
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7 2,501 through 3,500 $82.50
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8 3,501 through 4,500 $112.50
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9 4,501 through 5,500 $142.50
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10 5,501 through 6,500 $172.50
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11 6,501 through 8,500 $202.50
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12 8,501 through 10,000 $277.50
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13 10,001 through 13,000 $345.00
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14 13,001 through 17,000 $397.50
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15 17,001 through 20,000 $450.00
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16 20,001 through 25,000 $562.50
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17 25,001 through 30,000 $750.00
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18 30,001 through 40,000 $937.50
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19 40,001 through 50,000 $1,125.00
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20 50,001 through 75,000 $1,500.00
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21 75,001 through 100,000 $1,875.00
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22 100,001 and over $2,250.00
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23 2. Rotary-wing aircraft shall be taxed at two times the
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24 Schedule "A" fee, based on the same weight classifications.
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Req. No. 449 Page 2
1 3. Multiengine piston aircraft shall be taxed at three times
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2 the Schedule "A" fee, based on the same weight classifications.
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3 4. Turbo-prop aircraft shall be taxed at six times the Schedule
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4 "A" fee, based on the same weight classifications.
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5 5. Turbo-jet aircraft shall be taxed at ten times the Schedule
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6 "A" fee, based on the same weight classifications.
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7 6. Antique aircraft as defined by the Federal Aviation
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8 Administration, sailplanes, balloons, and home-built aircraft shall
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9 be subject to a flat-rate fee of Ten Dollars ($10.00).
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10 7. The fees of this subsection, except those in paragraph 6 of
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11 this subsection, shall be reduced at a rate of ten percent (10%)
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12 each year following the date of manufacture until the fee is equal
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13 to fifty percent (50%) of the original fee, which shall then be the
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14 fee for each year thereafter.
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15 8. Every aircraft owner shall have the right to appeal the
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16 assessment of the fee as provided for in this subsection, and
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17 Service Oklahoma shall appraise the aircraft and its avionics as
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18 personal property at the fair market value thereof, and shall apply
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19 a twelve-percent assessment rate which shall be levied at the
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20 appropriate county millage rate.
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21 B. Aircraft purchased after January 1 of each year and subject
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22 to registration as provided for in this section shall be registered
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23 and taxed on a prorated basis. Registration fees and taxes shall be
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24 in lieu of all aircraft ad valorem taxes. All monies collected by
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Req. No. 449 Page 3
1 Service Oklahoma shall be paid to Service Oklahoma and disbursed as
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2 follows:
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3 1. Three percent (3%) of all such funds shall be paid to the
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4 State Treasurer for deposit to the credit of the General Revenue
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5 Fund of the State Treasury; and
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6 2. Ninety-seven percent (97%) of such registration fees and
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7 taxes shall be deposited in the Oklahoma Department of Aerospace and
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8 Aeronautics Revolving Fund.
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9 SECTION 2. This act shall become effective July 1, 2025.
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10 SECTION 3. It being immediately necessary for the preservation
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11 of the public peace, health or safety, an emergency is hereby
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12 declared to exist, by reason whereof this act shall take effect and
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13 be in full force from and after its passage and approval.
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15 60-1-449 QD 1/16/2025 3:41:06 PM
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Req. No. 449 Page 4Every fact on this page links to its source, starting with the official bill record.