{"data":{"id":"us-ok/okla.-stat.-tit.-60-60-838","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 60, § 60-838","heading":"Exemptions from application of act","body":"A. This act does not apply to:\n\n1. Transfers pursuant to court order, including, but not\n\nlimited to, transfers pursuant to a writ of execution, transfers by\n\neminent domain and transfers pursuant to an order for partition;\n\n2. Transfers to a mortgagee by a mortgagor or successor in\n\ninterest who is in default, transfers by any foreclosure sale after\n\ndefault in an obligation secured by a mortgage, transfers by a\n\nmortgagee's sale under a power of sale after default in an\n\nobligation secured by any instrument containing a power of sale, or\n\ntransfers by a mortgagee who has acquired the real property at a\n\nsale conducted pursuant to a power of sale or a sale pursuant to a\n\ndecree of foreclosure or has acquired the real property by deed in\n\nlieu of foreclosure;\n\n3. Transfers by a fiduciary who is not an owner occupant of the\n\nsubject property in the course of the administration of a decedent's\n\nestate, guardianship, conservatorship or trust;\n\n4. Transfers from one co-owner to one or more other co-owners;\n\n5. Transfers made to a spouse, or to the person or persons in\n\nthe lineal line of consanguinity of one or more of the owners;\n\n6. Transfers between spouses resulting from a decree of\n\ndissolution of marriage or a decree of legal separation or from a\n\nproperty settlement agreement incidental to such a decree;\n\n7. Transfers made pursuant to mergers and from a subsidiary to\n\na parent or the reverse;\n\n8. Transfers or exchanges to or from any governmental entity;\n\nor\n\n9. Transfers of a newly constructed, previously unoccupied\n\ndwelling.\n\nB. Nothing in this act shall be construed to alter or change\n\nthe requirements of Section 858-513 of Title 59 of the Oklahoma\n\nStatutes, regarding psychologically impacted real estate.","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":"51863ee91a9af9ec16653d59721204ff04953b1b83424769da19144f22b68127","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-60-60-837","next":"us-ok/okla.-stat.-tit.-60-60-839"},"notice":"GroundRules: Original legal text. Not legal advice."}