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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 |
| Subchapter 1. General Provisions |
| SECTION 710:35-1-1. Purpose |
| SECTION 710:35-1-2. Definitions |
| SECTION 710:35-1-3. Annual report available to public |
| Subchapter 3. Returns; Remittance; Releases |
| Part 1. FILING AND PAYMENT |
| Part 3. RELEASES |
| Subchapter 5. Determination of Oklahoma Taxable Estate |
| Part 1. PROPERTY TO BE DISCLOSED ON RETURN |
| Part 3. VALUATION |
| Part 5. ALTERNATE VALUATION |
| Part 7. DEBTS AND EXPENSES |
| Part 9. DEDUCTIONS; EXCLUSIONS; EXEMPTIONS |
| Part 11. FEDERAL ESTATE TAX CREDIT AND ADDITIONAL ASSESSMENT OF OKLAHOMA ESTATE TAX |
Note
[Authority: 68 O.S., §§ 116 and 203]
[Source: Codified 12-30-91]