Okla. Stat. tit. 60, § 60-838

A. This act does not apply to:

1. Transfers pursuant to court order, including, but not

limited to, transfers pursuant to a writ of execution, transfers by

eminent domain and transfers pursuant to an order for partition;

2. Transfers to a mortgagee by a mortgagor or successor in

interest who is in default, transfers by any foreclosure sale after

default in an obligation secured by a mortgage, transfers by a

mortgagee's sale under a power of sale after default in an

obligation secured by any instrument containing a power of sale, or

transfers by a mortgagee who has acquired the real property at a

sale conducted pursuant to a power of sale or a sale pursuant to a

decree of foreclosure or has acquired the real property by deed in

lieu of foreclosure;

Oklahoma Statutes - Title 60. Property Page 255

3. Transfers by a fiduciary who is not an owner occupant of the

subject property in the course of the administration of a decedent's

estate, guardianship, conservatorship or trust;

4. Transfers from one co-owner to one or more other co-owners;

5. Transfers made to a spouse, or to the person or persons in

the lineal line of consanguinity of one or more of the owners;

6. Transfers between spouses resulting from a decree of

dissolution of marriage or a decree of legal separation or from a

property settlement agreement incidental to such a decree;

7. Transfers made pursuant to mergers and from a subsidiary to

a parent or the reverse;

8. Transfers or exchanges to or from any governmental entity;

or

9. Transfers of a newly constructed, previously unoccupied

dwelling.

B. Nothing in this act shall be construed to alter or change

the requirements of Section 858-513 of Title 59 of the Oklahoma

Statutes, regarding psychologically impacted real estate.