Oklahoma Administrative Code (Last Updated: March 11, 2021) |
TITLE 710. Oklahoma Tax Commission |
Chapter 35. Estates |
Subchapter 5. Determination of Oklahoma Taxable Estate |
Part 7. DEBTS AND EXPENSES |
SECTION 710:35-5-40. Verification of debts and expenses |
SECTION 710:35-5-41. Selling expenses |
SECTION 710:35-5-42. Interest expense |
SECTION 710:35-5-43. Claims based on contracts |
SECTION 710:35-5-44. Federal gift taxes |
SECTION 710:35-5-45. Losses from casualties and theft |
SECTION 710:35-5-46. Income taxes |
SECTION 710:35-5-47. Property taxes |
SECTION 710:35-5-48. Unpaid mortgages |
SECTION 710:35-5-49. Attorney fees |
SECTION 710:35-5-50. Executor's fees |
SECTION 710:35-5-51. Interest on federal estate tax not deductible |
SECTION 710:35-5-52. Miscellaneous and administration expenses |