Oklahoma § 68-3203 - Persons obligated to pay tax - Requisite stamps Recording
Full text of Oklahoma Oklahoma Statutes § 68-3203 — Persons obligated to pay tax - Requisite stamps Recording, with citation guidance and answers to common questions.
§ 68-3203. Persons obligated to pay tax - Requisite stamps Recording
A. The taxes imposed by Section 3201 of this title shall be
paid by any person who makes, signs, issues, or sells any of the
documents and instruments subject to the taxes imposed by Section
3201 of this title, or for whose use or benefit the same are made,
signed, issued or sold.
B. Only documentary stamps shall be used in payment of the tax
imposed by Section 3201 of this title. The requisite stamps shall
be affixed to the deed, instrument, or other writing by which the
realty is conveyed. Said tax is not to be considered paid until the
requisite stamps are affixed to the deed, instrument, or other
writing by which the realty is conveyed, which stamps must be
affixed before the deed is accepted for recording.
C. The name and address of the buyer shall be shown on the face
of the deed, instrument or other writing by which the realty is
conveyed prior to the recording of such deed, instrument or other
writing.
Laws 1967, c. 259, § 3; Laws 1971, c. 315, § 3, operative July 1,
1971. Renumbered from § 5103 by Laws 1988, c. 162, § 160, eff. Jan.
1, 1992; Laws 1991, c. 338, § 4, eff. Jan. 1, 1992.
Oklahoma Statutes - Title 68. Revenue and Taxation
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-3203
What does Oklahoma Statutes § 68-3203 cover?
Section 68-3203 ("Persons obligated to pay tax - Requisite stamps Recording") 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 § 68-3203?
A common citation format is "Oklahoma Statutes § 68-3203" (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 § 68-3203 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.