Oklahoma § 68-804 - Additional tax to absorb federal credit
Full text of Oklahoma Oklahoma Statutes § 68-804 — Additional tax to absorb federal credit, with citation guidance and answers to common questions.
§ 68-804. Additional tax to absorb federal credit
In case the tax levied upon the value of the property of the
estate in Oklahoma and transfers by Section 801 et seq. of this
title is less than the credit allowed by the federal government on
estate tax imposed upon the value of the property of the estate in
Oklahoma, for state estate and inheritance taxes imposed upon the
value of the property of the estate in Oklahoma, pursuant to 26
U.S.C. Section 2011, then, in that event, there shall be levied an
additional tax which shall be imposed upon the value of the property
of the estate in Oklahoma, as of the date of the determination of
the Federal Estate Tax, equal to the difference between such credit
and the Oklahoma Estate Tax levied upon the value of the property of
the estate in Oklahoma and transfers by this Article. Such credit
allowed by the federal government shall be the percentage of such
credit which is the percentage which the value of the property of
the estate in Oklahoma bears to the total value of the estate of the
decedent. Such additional tax to absorb the credit shall be
determined, assessed, collected and paid pursuant to the provisions
of Section 801 et seq. of this title.
Oklahoma Statutes - Title 68. Revenue and Taxation
Added by Laws 1965, c. 250, § 2. Amended by Laws 1981, c. 237, § 2,
eff. Jan. 1, 1982; Laws 1996, c. 334, § 2, eff. Nov. 1, 1996.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-804
What does Oklahoma Statutes § 68-804 cover?
Section 68-804 ("Additional tax to absorb federal credit") 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 § 68-804?
A common citation format is "Oklahoma Statutes § 68-804" (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 § 68-804 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.