Okla. Stat. tit. 68, § 68-804.1
This is the official text of Okla. Stat. tit. 68, § 68-804.1, 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.
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Estate tax lien
Official statutory text
For deaths occurring on or after January 1, 2010, no lien
related to estate tax shall attach to any property passing through
the estate of a decedent, by joint tenancy, or otherwise. No order
exempting estate tax liability shall be necessary to authorize the
release of such property or for the title of real property to be
marketable. This shall not be construed as relieving an estate from
lien obligations in effect for deaths occurring before January 1,
2010; provided, that for deaths occurring before January 1, 2010,
any lien related to estate tax shall be extinguished subsequent to
the lapse of ten (10) years after the date of death of a decedent
and no order exempting estate tax liability shall be necessary to
authorize release of such property or for the title of real property
to be marketable.
related to estate tax shall attach to any property passing through
the estate of a decedent, by joint tenancy, or otherwise. No order
exempting estate tax liability shall be necessary to authorize the
release of such property or for the title of real property to be
marketable. This shall not be construed as relieving an estate from
lien obligations in effect for deaths occurring before January 1,
2010; provided, that for deaths occurring before January 1, 2010,
any lien related to estate tax shall be extinguished subsequent to
the lapse of ten (10) years after the date of death of a decedent
and no order exempting estate tax liability shall be necessary to
authorize release of such property or for the title of real property
to be marketable.
Status: in_force · Read it on the official government site
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