Oklahoma § 63-4108 - Failure or refusal to pay tax - Report to Commission Seizure - Hearing - Sale
Full text of Oklahoma Oklahoma Statutes § 63-4108 — Failure or refusal to pay tax - Report to Commission Seizure - Hearing - Sale, with citation guidance and answers to common questions.
§ 63-4108. Failure or refusal to pay tax - Report to Commission Seizure - Hearing - Sale
A. In any case where the owner of a vessel or motor subject to
the tax levied by the Oklahoma Vessel and Motor Excise Tax Act fails
or refuses to pay the same, after proper demand therefor by an
officer or agent of Service Oklahoma, such officer or agent shall
immediately report such failure to Service Oklahoma and shall, at
the same time in case of failure to pay, seize and hold said vessel
or motor, as provided by law in case of failure to pay the annual
vessel or motor registration fee.
B. Service Oklahoma shall, upon demand of the owner of the
vessel or motor, accord a hearing to said owner as provided by law
and enter its findings and order accordingly. If it is determined
by Service Oklahoma that said tax is due and payable, then it shall
issue its warrant, directly to the sheriff of the county, ordering
and directing the sale of such vessel or motor according to the same
procedure provided by law for the sale of vessels and motors for
failure to pay the required registration fee. Such seizure and sale
may, at the time, include both the registration fee due and the
excise tax levied by the Oklahoma Vessel and Motor Excise Tax Act,
together with all costs of an advertisement and sale. The sale
shall be conducted in the manner provided by law for the sale of
personal property under execution.
Added by Laws 1989, c. 346, § 51, eff. Jan. 1, 1990. Amended by
Laws 2022, c. 282, § 232, emerg. eff. May 19, 2022.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 63-4108
What does Oklahoma Statutes § 63-4108 cover?
Section 63-4108 ("Failure or refusal to pay tax - Report to Commission Seizure - Hearing - Sale") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 63-4108?
A common citation format is "Oklahoma Statutes § 63-4108" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 63-4108 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.