SECTION 710:35-3-22. Order exempting non-taxable estates

(a)   Upon audit by the Estate Tax Section of any Oklahoma Estate Tax Return and determination made that no Oklahoma Estate Tax is due, an Order Exempting Non-Taxable Estate will be issued as to both real and personal property of the Estate.

(b)   The Order Exempting Non-Taxable Estates shall include a recitation of the name of the decedent and that the net value of the estate of said decedent reported to the Commission is less than the applicable statutory exemptions and credits, and that the reported estate of the said decedent, consisting of real property or personal property or both, is released from Oklahoma Estate Tax liability and any associated lien. Recitation of the legal description of real property or of personal property of the Estate will not be set out in the Order Exempting Non-Taxable Estates. [See: 68 O.S. §821]