Mineral interests in land - Taxation of owners, heirs,

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OK Code › Title 68 › Section 68-116

This text was captured on Aug 14, 2026. It is a snapshot, not a live feed, so check the official code before relying on it.

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

This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.

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Mineral interests in land - Taxation of owners, heirs, · Okla. Stat. tit. 68, § 68-116 | Frix