{"data":{"id":"us-ok/okla.-stat.-tit.-60-60-382","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 60, § 60-382","heading":"Tax exemption","body":"No gift, testamentary or otherwise, of any property, real or\n\npersonal or both, or any interest therein including, but not limited\n\nto, right-of-way or right-of-way easements in the case of a county,\n\nto the State of Oklahoma, or to any county, city, town, or school\n\ndistrict in the state, or to any combination thereof, if accepted\n\nupon behalf of the state, county, city, town, or school district, by\n\nthe officer, proper governing board or commission thereof, nor the\n\ntransfer of title thereto in accordance with such gift, or the will\n\nor other instrument by which such gift is made, nor the privilege of\n\nmaking or receiving such a gift, nor any income or profits derived\n\nby such state, county, city, town or school district from any such\n\nproperty or its use or disposition thereof, shall be subject to any\n\nform of tax.","path":["OK Code","Title 60"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os60.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"256871bbc155686b3f565f47f0addee87c3806631553a96a3ed53596c7a44e18","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-60-60-381","next":"us-ok/okla.-stat.-tit.-60-60-383"},"notice":"GroundRules: Original legal text. Not legal advice."}