Oklahoma § 60-382 - Tax exemption
Full text of Oklahoma Oklahoma Statutes § 60-382 — Tax exemption, with citation guidance and answers to common questions.
§ 60-382. Tax exemption
No gift, testamentary or otherwise, of any property, real or
personal or both, or any interest therein including, but not limited
to, right-of-way or right-of-way easements in the case of a county,
to the State of Oklahoma, or to any county, city, town, or school
district in the state, or to any combination thereof, if accepted
upon behalf of the state, county, city, town, or school district, by
the officer, proper governing board or commission thereof, nor the
transfer of title thereto in accordance with such gift, or the will
or other instrument by which such gift is made, nor the privilege of
making or receiving such a gift, nor any income or profits derived
by such state, county, city, town or school district from any such
property or its use or disposition thereof, shall be subject to any
form of tax.
Added by Laws 1953, p. 289, § 2, emerg. eff. March 30, 1953.
Amended by Laws 2001, c. 231, § 5, eff. Nov. 1, 2001.
Frequently Asked Questions About Oklahoma § 60-382
What does Oklahoma Statutes § 60-382 cover?
Section 60-382 ("Tax exemption") 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 § 60-382?
A common citation format is "Oklahoma Statutes § 60-382" (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 § 60-382 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.