Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 35. Estates |
Subchapter 5. Determination of Oklahoma Taxable Estate |
Part 5. ALTERNATE VALUATION |
SECTION 710:35-5-30. Alternate valuation election; properties includable in the estate; explanation of "lapse of time" |
SECTION 710:35-5-31. Minerals-alternate valuation |
SECTION 710:35-5-32. Debts and expenses-alternate valuation |