Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 35. Estates |
Subchapter 5. Determination of Oklahoma Taxable Estate |
Part 11. FEDERAL ESTATE TAX CREDIT AND ADDITIONAL ASSESSMENT OF OKLAHOMA ESTATE TAX |
SECTION 710:35-5-70. Separate credit provision |
SECTION 710:35-5-71. Federal credit for state death taxes |
SECTION 710:35-5-72. Interest on federal credit |
SECTION 710:35-5-73. Adjustments affecting federal credit |