Okla. Stat. tit. 60, § 60-382
This is the official text of Okla. Stat. tit. 60, § 60-382, part of Oklahoma’s Stat. tit. 60, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 60,." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Tax exemption
Official statutory text
No gift, testamentary or otherwise, of any property, real or
personal or both, or any interest therein including, but not limited
to, right-of-way or right-of-way easements in the case of a county,
to the State of Oklahoma, or to any county, city, town, or school
district in the state, or to any combination thereof, if accepted
upon behalf of the state, county, city, town, or school district, by
the officer, proper governing board or commission thereof, nor the
transfer of title thereto in accordance with such gift, or the will
or other instrument by which such gift is made, nor the privilege of
making or receiving such a gift, nor any income or profits derived
by such state, county, city, town or school district from any such
property or its use or disposition thereof, shall be subject to any
form of tax.
personal or both, or any interest therein including, but not limited
to, right-of-way or right-of-way easements in the case of a county,
to the State of Oklahoma, or to any county, city, town, or school
district in the state, or to any combination thereof, if accepted
upon behalf of the state, county, city, town, or school district, by
the officer, proper governing board or commission thereof, nor the
transfer of title thereto in accordance with such gift, or the will
or other instrument by which such gift is made, nor the privilege of
making or receiving such a gift, nor any income or profits derived
by such state, county, city, town or school district from any such
property or its use or disposition thereof, shall be subject to any
form of tax.
Status: in_force · Read it on the official government site
Need a lawyer in Oklahoma?
Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.