{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-804.1","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-804.1","heading":"Estate tax lien","body":"For deaths occurring on or after January 1, 2010, no lien\n\nrelated to estate tax shall attach to any property passing through\n\nthe estate of a decedent, by joint tenancy, or otherwise. No order\n\nexempting estate tax liability shall be necessary to authorize the\n\nrelease of such property or for the title of real property to be\n\nmarketable. This shall not be construed as relieving an estate from\n\nlien obligations in effect for deaths occurring before January 1,\n\n2010; provided, that for deaths occurring before January 1, 2010,\n\nany lien related to estate tax shall be extinguished subsequent to\n\nthe lapse of ten (10) years after the date of death of a decedent\n\nand no order exempting estate tax liability shall be necessary to\n\nauthorize release of such property or for the title of real property\n\nto be marketable.","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":"7b361fa853bcceeaa832123b5ef8dc8e833fcbf672b8715c79cfef9172c2f6ba","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-804","next":"us-ok/okla.-stat.-tit.-69-635"},"notice":"GroundRules: Original legal text. Not legal advice."}