{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-804","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-804","heading":"Additional tax to absorb federal credit","body":"In case the tax levied upon the value of the property of the\n\nestate in Oklahoma and transfers by Section 801 et seq. of this\n\ntitle is less than the credit allowed by the federal government on\n\nestate tax imposed upon the value of the property of the estate in\n\nOklahoma, for state estate and inheritance taxes imposed upon the\n\nvalue of the property of the estate in Oklahoma, pursuant to 26\n\nU.S.C. Section 2011, then, in that event, there shall be levied an\n\nadditional tax which shall be imposed upon the value of the property\n\nof the estate in Oklahoma, as of the date of the determination of\n\nthe Federal Estate Tax, equal to the difference between such credit\n\nand the Oklahoma Estate Tax levied upon the value of the property of\n\nthe estate in Oklahoma and transfers by this Article. Such credit\n\nallowed by the federal government shall be the percentage of such\n\ncredit which is the percentage which the value of the property of\n\nthe estate in Oklahoma bears to the total value of the estate of the\n\ndecedent. Such additional tax to absorb the credit shall be\n\ndetermined, assessed, collected and paid pursuant to the provisions\n\nof Section 801 et seq. of this title.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"ba838060944c33ce822b2371c4e12d6e9523d6caf5a9b5baed5dcf8e97b73c18","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-723","next":"us-ok/okla.-stat.-tit.-68-68-804.1"},"notice":"GroundRules: Original legal text. Not legal advice."}