Title Examination Standards
Chapter 1, App.
Chapter 25. Tax Liens
§25.7. Gift Taxes, Oklahoma.

The procedure for the enforcement of any gift tax which might be due the State of Oklahoma is that prescribed in the Uniform Tax Procedure Act, 68 O.S. §§ 201-249, under which no lien attaches until and unless a tax warrant or certificate is filed in the office of the county clerk of the county where the land is located, 68 O.S. §§ 230, 231 & 234.

Gifts made on or after January 1, 1982, are not subject to Oklahoma Gift Tax. The Gift Tax Code was repealed by 1981 Okla. Sess. Laws, ch. 237, § 5, effective January 1, 1982.

History: Adopted as (I.), September 1946, 17 O.B.A.J. 1372 (1946); became 9 on numbering in 1946, id. at 1578-79, & 1751; became 15 on renumbering in 1948, 19 O.B.A.J. 223, 225 (1948). Amendment to show current statutory citations proposed by report of 1971 Real Property Committee as part of Resolution (3) published 42 O.B.A.J. 2899, 3017, 3081 & 3165 (1971) and see also 42 O.B.A.J. 2902, 3020, 3084 & 3168 (1971) where the text of this standard as amended is published. Amendment approved by the Real Property Section on December 2, 1971, and adopted by the House of Delegates on December 3, 1971, 43 O.B.A.J. 642 (1972). Substantially amended, December 3, 1982. Amendment proposed by Report of 1982 Title Examination Standards Committee, 53 O.B.J. 2731, 2733 (1982), approved by Real Property Section, December 2, 1982, and adopted by House of Delegates.