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Oklahoma Administrative Code (Last Updated: March 11, 2021) |
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TITLE 710. Oklahoma Tax Commission |
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Chapter 15. Aircraft |
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Subchapter 2. Aircraft Dealer Licenses |
SECTION 710:15-2-5. Application
Latest version.
- (a) Application for a Aircraft Dealer License may be made to the Taxpayer Assistance Division, Oklahoma Tax Commission, Box 26920, Oklahoma City, OK 73126-0920.(b) All applications must be accompanied by the fee of $250.00 which shall be refundable if the application is denied.(c) The application shall be on the form prescribed by the Oklahoma Tax Commission and complete and correct in all material aspects.(d) The application must be verified under the oath or affirmation of the applicant.(e) Each application, whether for a new license or for renewal of an existing license must be accompanied by a listing of the aircraft owned by the applicant, as of the day the application is made, using the Aircraft Dealer Report form.(f) Each applicant must timely submit an Aircraft Dealer Report form showing all subsequent purchases and sales, if any, during the time that the license is pending.