SECTION 710:22-3-3. Tax stamp required upon sale of boat or motor

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When a boat and motor dealer sells a new boat or motor the dealer must attach a tax stamp upon the application for certificate of title (OTC Form BM26). For a used boat and motor the stamp will be attached to the reassignment portion of the title. The tax stamp is issued by the county treasurer of the county in which the dealer's primary place of business is located. The tax stamp is in lieu of the dealer's Ad Valorem tax on the inventory of new and used boats and motors.

[Source: Added at 8 Ok Reg 3301, eff 7-8-91 (emergency); Added at 9 Ok Reg 2149, eff 6-12-92; Amended at 18 Ok Reg 1327, eff 5-11-01]

                    
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