Oklahoma § 58-282.1 - Release of real estate tax liability - Request - Notice
Full text of Oklahoma Oklahoma Statutes § 58-282.1 — Release of real estate tax liability - Request - Notice, with citation guidance and answers to common questions.
§ 58-282.1. Release of real estate tax liability - Request - Notice
and hearing - Determination - Order.
If it appears there is no possibility that estate tax is due
under the provisions of Sections 801 et seq. of Title 68, the
executor or administrator of an estate or a surviving joint tenant
or remainderman may request the district court to enter an order
releasing estate tax liability. Such request may be included in a
petition for distribution, in a petition to judicially determine the
death of a joint tenant or life tenant or may be made by separate
petition. Such request shall be set for hearing and notice thereof
shall be given by certified mail to the Tax Commission at least
thirty (30) days before the hearing. The notice shall have attached
thereto a statement, verified by the requesting party, containing
the description of the property claimed not to be subject to
taxation, the recipient thereof, their relationship to the deceased,
and an estimate of the value of the property. The Tax Commission
may appear at such hearing to object to the issuance of such order,
or may file a written objection with the court. If the court finds
that no possibility of tax liability exists under the provisions of
Sections 801 et seq. of Title 68, it shall issue an order releasing
estate tax liability as to the property described in the notice.
Such order shall have the same legal effect as a release or waiver
from the Tax Commission, and shall be a final order on the issue of
estate tax liability of such estate as to the property described in
the notice and order. If the court finds there is a possibility
that tax liability exists, it shall refer such matter to the Tax
Commission and the determination of tax liability or absence thereof
shall proceed as in other cases. For deaths occurring on or after
January 1, 2010, no release of estate tax liability is necessary
pursuant to Section 5 of this act.
Added by Laws 1980, c. 286, § 6, eff. Oct. 1, 1980. Amended by Laws
2010, c. 436, § 1, eff. July 1, 2010.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 58-282.1
What does Oklahoma Statutes § 58-282.1 cover?
Section 58-282.1 ("Release of real estate tax liability - Request - Notice") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 58-282.1?
A common citation format is "Oklahoma Statutes § 58-282.1" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 58-282.1 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.