SECTION 710:35-3-23. Order releasing property subject to Oklahoma Estate Tax liability and lien; partial release of specific property subject to the determination of tax

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(a)   In matters where the Oklahoma Estate Tax Return has been filed with the Commission, or arrangements for filing the return have been made with the Estate Tax Section, the Division Administrator may issue an Order Releasing Property Subject to Estate Tax Liability and Lien, upon therefor and a showing that payment of any Estate Tax liability has been otherwise provided for.
(b)   The Order Releasing Specific Property Subject to Estate Tax Liability and Lien shall recite the legal description of the real property or the full description of the personal property for which the partial release is requested.
(c)   For deaths occurring on or after January 1, 2010, no release of estate tax liability is required.

[Source: Amended at 28 Ok Reg 934, eff 6-1-11]

                    
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