{"data":{"id":"us-ok/okla.-stat.-tit.-58-58-282.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 58, § 58-282.1","heading":"Release of real estate tax liability - Request - Notice","body":"and hearing - Determination - Order.\n\nIf it appears there is no possibility that estate tax is due\n\nunder the provisions of Sections 801 et seq. of Title 68, the\n\nexecutor or administrator of an estate or a surviving joint tenant\n\nor remainderman may request the district court to enter an order\n\nreleasing estate tax liability. Such request may be included in a\n\npetition for distribution, in a petition to judicially determine the\n\ndeath of a joint tenant or life tenant or may be made by separate\n\npetition. Such request shall be set for hearing and notice thereof\n\nshall be given by certified mail to the Tax Commission at least\n\nthirty (30) days before the hearing. The notice shall have attached\n\nthereto a statement, verified by the requesting party, containing\n\nthe description of the property claimed not to be subject to\n\ntaxation, the recipient thereof, their relationship to the deceased,\n\nand an estimate of the value of the property. The Tax Commission\n\nmay appear at such hearing to object to the issuance of such order,\n\nor may file a written objection with the court. If the court finds\n\nthat no possibility of tax liability exists under the provisions of\n\nSections 801 et seq. of Title 68, it shall issue an order releasing\n\nestate tax liability as to the property described in the notice.\n\nSuch order shall have the same legal effect as a release or waiver\n\nfrom the Tax Commission, and shall be a final order on the issue of\n\nestate tax liability of such estate as to the property described in\n\nthe notice and order. If the court finds there is a possibility\n\nthat tax liability exists, it shall refer such matter to the Tax\n\nCommission and the determination of tax liability or absence thereof\n\nshall proceed as in other cases. For deaths occurring on or after\n\nJanuary 1, 2010, no release of estate tax liability is necessary\n\npursuant to Section 5 of this act.","path":["OK Code","Title 58"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os58.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"5cbc1d4e8757cefb458d7ace44c2140a04d26ea7d3c50c718dd1aafe4e0b587e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-58-58-282","next":"us-ok/okla.-stat.-tit.-58-58-283"},"notice":"GroundRules: Original legal text. Not legal advice."}