Okla. Stat. tit. 16, sec 25.5

Oklahoma Estate Tax Lien

History: The original standard was adopted December 2, 1950, without number designation, 1950 Proceedings of the Annual Meeting of the Oklahoma Bar Association at 110-15. The standard, apparently by common consent, became 29. The standard apparently had never been printed in the O.B.A.J. prior to its printing as a part of the 1962 Real Property Committee's Report, 33 O.B.A.J. 2157, 2183-84 (1962). Williamson case, supra , added to "Authority," December 1964, as per Proposal No. 6 of 1964 Real Property Committee, 35 O.B.A.J. 2045 (1964), and approved, upon recommendation of Real Property Section, by House of Delegates, 36 O.B.A.J. 179, 182 (1965). In 1980, the Title Examination Standards Committee of the Real Property Section recommended that the language following the words "tax liability" in the body of the standard be substituted for previously used language, that the statute cited in Authority be changed from 68 O.S.A. § 989m to the present citation, that the cited opinion of the Attorney General be added to Authority and that a sentence referring to the issuance of certificates by the Oklahoma Tax Commission be deleted from Comment, 51 O.B.J. 2726-27 (1980). The recommendations were approved December 3, 1980, by the Real Property Section and adopted by the House of Delegates December 5, 1980. The 1996 Report of the Title Examination Standards Committee proposed revising the standard to correlate more closely with the statute. 67 O.B.J. 3247, 3251 (1996). The Real Property Section approved the proposal on November 14, 1996; the House of Delegates adopted the recommendation on November 15, 1996. The 2006 Report of the Title Examination Standards Committee recommended amending Standard 25.5 to reflect the change in the law as reflected by the amendment of 68 O.S. § 815(C) which became effective on Nov. 1, 2006. The Real Property Law Section approved, November 16, 2006, and the House of Delegates adopted the proposal November 17, 2006. The Title Examination Standards Committee recommended amending Title Standard 25.5 to reflect the repeal of the Oklahoma Estate Tax as of January 1, 2010. The Real Property Law Section approved, November 20, 2008, and the House of Delegates adopted the proposal November 21, 2008. (superseded document available) The 2015 Title Examination Standards Sub-Committee proposed a new Caveat be included as a preamble to Standard 25.5 to reflect the current uncertainty of the status of Oklahoma estate tax liens. The Real Property Section approved the proposal on November 5, 2015 and the House of Delegates adopted the amendment on November 6, 2015. (superseded document available) The 2017 Title Examination Standards Sub-Committee of the Real Property Law Section recommended amendments to Title Standards 8.1 C, and 25.5 to reflect new legislation concerning the attachment, duration and release of Oklahoma Estate Tax Liens on deaths occurring prior to January 1, 2010. The Real Property Section approved the proposal on November 2, 2017 and the House of Delegates adopted the amendment on November 4, 2017. (superseded document available) The 2020 Title Examination Standards Sub-Committee of the Real Property Law Section proposed to make changes to Standards 8.1, 15.4, 25.5 and 25.7 to reflect the passage of 10 years since the repeal of the Oklahoma Estate Tax. The Real Property Section approved the proposal, and the House of Delegates adopted the amendment on November 13, 2020. (superseded document available)

Title Examination Standards
Chapter 1, App.
Chapter 25. Tax Liens
§25.5. Oklahoma Estate Tax Lien.

For deaths occurring on or after January 1, 2010, no Oklahoma estate tax lien attaches to the property of the decedent.

For deaths occurring prior to January 1, 2010, the Oklahoma estate tax lien is extinguished upon the expiration of ten (10) years from the date of death of the decedent unless prior thereto the Oklahoma Tax Commission causes a tax warrant to be filed of record in the County where the decedent owned property. In that case, the Oklahoma estate tax lien shall continue as a lien for a period of ten (10) years on all property which was part of the decedent's gross estate not otherwise exempt by the law in any county where the tax warrant was filed until a release of the tax warrant is issued and filed of record. Prior to the release or extinguishment of any such tax warrant, the Oklahoma Tax Commission may refile the tax warrant in the office of the county clerk. A tax warrant so refiled shall constitute and be evidence of the state's lien upon the title to any interest in real property until released or for a maximum of ten (10) years from the date of the refiled tax warrant.

Absent an unreleased tax warrant of record which has not expired, no release or order exempting estate tax liability is required for any of the decedent's property to be marketable.

See also TES 25.6 (B)

Authority: 68 O.S. §§ 231 and 234; 68 O.S. § 804.1 and OAC 710:35-3-9

December 1964, as per Proposal No. 6 of 1964 Real Property Committee, 35 O.B.A.J. 2045 (1964), and approved, upon recommendation of Real Property Section, by House of Delegates, 36 O.B.A.J. 179, 182 (1965).

In 1980, the Title Examination Standards Committee of the Real Property Section recommended that the language following the words "tax liability" in the body of the standard be substituted for previously used language, that the statute cited in Authority be changed from 68 O.S.A. § 989m to the present citation, that the cited opinion of the Attorney General be added to Authority and that a sentence referring to the issuance of certificates by the Oklahoma Tax Commission be deleted from Comment, 51 O.B.J. 2726-27 (1980). The recommendations were approved December 3, 1980, by the Real Property Section and adopted by the House of Delegates December 5, 1980.

The 1996 Report of the Title Examination Standards Committee proposed revising the standard to correlate more closely with the statute. 67 O.B.J. 3247, 3251 (1996). The Real Property Section approved the proposal on November 14, 1996; the House of Delegates adopted the recommendation on November 15, 1996.

The 2006 Report of the Title Examination Standards Committee recommended amending Standard 25.5 to reflect the change in the law as reflected by the amendment of 68 O.S. § 815(C) which became effective on Nov. 1, 2006. The Real Property Law Section approved, November 16, 2006, and the House of Delegates adopted the proposal November 17, 2006.

The Title Examination Standards Committee recommended amending Title Standard 25.5 to reflect the repeal of the Oklahoma Estate Tax as of January 1, 2010. The Real Property Law Section approved, November 20, 2008, and the House of Delegates adopted the proposal November 21, 2008. (superseded document available)

The 2015 Title Examination Standards Sub-Committee proposed a new Caveat be included as a preamble to Standard 25.5 to reflect the current uncertainty of the status of Oklahoma estate tax liens. The Real Property Section approved the proposal on November 5, 2015 and the House of Delegates adopted the amendment on November 6, 2015. (superseded document available)

The 2017 Title Examination Standards Sub-Committee of the Real Property Law Section recommended amendments to Title Standards 8.1 C, and 25.5 to reflect new legislation concerning the attachment, duration and release of Oklahoma Estate Tax Liens on deaths occurring prior to January 1, 2010. The Real Property Section approved the proposal on November 2, 2017 and the House of Delegates adopted the amendment on November 4, 2017. (superseded document available)

The 2020 Title Examination Standards Sub-Committee of the Real Property Law Section proposed to make changes to Standards 8.1, 15.4, 25.5 and 25.7 to reflect the passage of 10 years since the repeal of the Oklahoma Estate Tax. The Real Property Section approved the proposal, and the House of Delegates adopted the amendment on November 13, 2020. (superseded document available)