Okla. Stat. tit. 68, § 68-804
This is the official text of Okla. Stat. tit. 68, § 68-804, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." 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.
Additional tax to absorb federal credit
Official statutory text
In case the tax levied upon the value of the property of the
estate in Oklahoma and transfers by Section 801 et seq. of this
title is less than the credit allowed by the federal government on
estate tax imposed upon the value of the property of the estate in
Oklahoma, for state estate and inheritance taxes imposed upon the
value of the property of the estate in Oklahoma, pursuant to 26
U.S.C. Section 2011, then, in that event, there shall be levied an
additional tax which shall be imposed upon the value of the property
of the estate in Oklahoma, as of the date of the determination of
the Federal Estate Tax, equal to the difference between such credit
and the Oklahoma Estate Tax levied upon the value of the property of
the estate in Oklahoma and transfers by this Article. Such credit
allowed by the federal government shall be the percentage of such
credit which is the percentage which the value of the property of
the estate in Oklahoma bears to the total value of the estate of the
decedent. Such additional tax to absorb the credit shall be
determined, assessed, collected and paid pursuant to the provisions
of Section 801 et seq. of this title.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 356
estate in Oklahoma and transfers by Section 801 et seq. of this
title is less than the credit allowed by the federal government on
estate tax imposed upon the value of the property of the estate in
Oklahoma, for state estate and inheritance taxes imposed upon the
value of the property of the estate in Oklahoma, pursuant to 26
U.S.C. Section 2011, then, in that event, there shall be levied an
additional tax which shall be imposed upon the value of the property
of the estate in Oklahoma, as of the date of the determination of
the Federal Estate Tax, equal to the difference between such credit
and the Oklahoma Estate Tax levied upon the value of the property of
the estate in Oklahoma and transfers by this Article. Such credit
allowed by the federal government shall be the percentage of such
credit which is the percentage which the value of the property of
the estate in Oklahoma bears to the total value of the estate of the
decedent. Such additional tax to absorb the credit shall be
determined, assessed, collected and paid pursuant to the provisions
of Section 801 et seq. of this title.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 356
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.