Mineral interests in land - Taxation of owners, heirs,
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OK Code › Title 68 › Section 68-116
Text
devisees or assigns - Publication of information from estate tax
records - Confidentiality - Fees - Revolving fund.
For the purpose of assisting the public in locating owners of
mineral interests and other property, or the heirs, devisees and
assigns of such owners, the Oklahoma Tax Commission is authorized
and directed to make available to the public, by display or by
request by mail or otherwise, reports from an annual listing, for
the years when an index is available, of the names of decedents from
its estate tax records, the date of death, address, county in which
the probate was conducted and the number assigned to the probate.
All other information of the Commission shall remain
confidential, as prescribed in Section 205 of Title 68 of the
Oklahoma Statutes or as otherwise provided by law.
The Commission is authorized to prescribe procedures and may
assess reasonable fees to cover costs of the services rendered, and
may establish a revolving fund for such revenues, which may be a
continuing fund not subject to fiscal limitations.
Oklahoma Statutes - Title 68. Revenue and Taxation Page 53
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