Oklahoma § 68-804.1 - Estate tax lien
Full text of Oklahoma Oklahoma Statutes § 68-804.1 — Estate tax lien, with citation guidance and answers to common questions.
§ 68-804.1. Estate tax lien
For deaths occurring on or after January 1, 2010, no lien
related to estate tax shall attach to any property passing through
the estate of a decedent, by joint tenancy, or otherwise. No order
exempting estate tax liability shall be necessary to authorize the
release of such property or for the title of real property to be
marketable. This shall not be construed as relieving an estate from
lien obligations in effect for deaths occurring before January 1,
2010; provided, that for deaths occurring before January 1, 2010,
any lien related to estate tax shall be extinguished subsequent to
the lapse of ten (10) years after the date of death of a decedent
and no order exempting estate tax liability shall be necessary to
authorize release of such property or for the title of real property
to be marketable.
Added by Laws 2010, c. 436, § 5, eff. July 1, 2010. Amended by Laws
2017, c. 171, § 1, eff. Nov. 1, 2017.
Frequently Asked Questions About Oklahoma § 68-804.1
What does Oklahoma Statutes § 68-804.1 cover?
Section 68-804.1 ("Estate tax lien") 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 § 68-804.1?
A common citation format is "Oklahoma Statutes § 68-804.1" (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 § 68-804.1 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.