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Oklahoma Administrative Code (Last Updated: March 11, 2021) |
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TITLE 710. Oklahoma Tax Commission |
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Chapter 35. Estates |
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Subchapter 3. Returns; Remittance; Releases |
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Part 3. RELEASES |
SECTION 710:35-3-20. Estate tax releases
Latest version.
- (a) For purposes of this Part and administration of the Oklahoma Estate Tax Code, the word "release" shall mean and include the words "acquittance," "waiver," "disclaimer," "order exempting" or other similar language used in the Estate Tax Code.(b) The Division Administrator of the Estate Tax Section of the Oklahoma Tax Commission is authorized to issue releases of Oklahoma Estate Tax liability and liens thereby as to all property listed in the Oklahoma Estate Tax Return or other information filed with the Oklahoma Tax Commission in accordance with 710:35-3-21 and 710:35-3-24. Such releases shall be upon forms approved by the Commission, issued under facsimile signature of the Commissioners and the official seal of the Oklahoma Tax Commission, and shall constitute orders of the Commission.(c) The Division Administrator of the Estate Tax Section of the Tax Commission or his designee shall have authority to attest the signatures and affix the official seal of the Oklahoma Tax Commission to releases and liens associated with Estate Taxes. [See: 68 O.S. §806(c)]