Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 15. Aircraft |
Subchapter 3. Registration |
Part 7. EXEMPTIONS |
SECTION 710:15-3-31. Other exemptions
Latest version.
- (1) Aircraft owned by charitable organizations and used solely for the furtherance of charitable purposes;(2) Aircraft belonging to nonresidents of this state and registered in another state;(3) Aircraft of the federal government, any agency thereof, any territory or possession thereof, any state government or agency or political subdivision thereof, any aircraft of the Civil Air Patrol used solely in transaction of official business by a unit of the Civil Air Patrol;(4) Aircraft licensed by a foreign country with which the United States has a reciprocal agreement covering the operation of such licensed aircraft; and(5) Aircraft not currently licensed or not holding a current airworthiness certificate by the Federal Aviation Administration. [See: 3 O.S. §253]