# Okla. Stat. tit. 68, § 68-116: Mineral interests in land - Taxation of owners, heirs,

> Oklahoma · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-116

## Section

- **Citation:** Okla. Stat. tit. 68, § 68-116
- **Heading:** Mineral interests in land - Taxation of owners, heirs,
- **Jurisdiction:** Oklahoma
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** 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

## Nearby sections

- [Okla. Stat. tit. 68, § 68-102.2 Political activities by members of Tax Commission](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-102.2.md)
- [Okla. Stat. tit. 68, § 68-102.3 Additional duties and compensation for commissioners](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-102.3.md)
- [Okla. Stat. tit. 68, § 68-103 Conduct of hearings - Production of books and records -](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-103.md)
- [Okla. Stat. tit. 68, § 68-104 Employees and expenses - Bonds](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-104.md)
- [Okla. Stat. tit. 68, § 68-105.1 Designation of peace officer to conduct personnel](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-105.1.md)
- [Okla. Stat. tit. 68, § 68-107 Disbursements to be within appropriations](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-107.md)
- [Okla. Stat. tit. 68, § 68-109 Legislative intent](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-109.md)
- [Okla. Stat. tit. 68, § 68-114 Payment of fees for employees in performance of duties](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-114.md)
- [Okla. Stat. tit. 68, § 68-116 Mineral interests in land - Taxation of owners, heirs,](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-116.md)
- [Okla. Stat. tit. 68, § 68-117 Electronic access to data and reports](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-117.md)
- [Okla. Stat. tit. 68, § 68-118 Written estimate of revenue gain or loss and written](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-118.md)
- [Okla. Stat. tit. 68, § 68-205.2 Claims by state agencies, municipal courts, district](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-205.2.md)
- [Okla. Stat. tit. 68, § 68-210 Bonds](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-210.md)
- [Okla. Stat. tit. 68, § 68-211 Return of deposited money or securities to taxpayer](https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-211.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_OK_T68_S68-116. Check the current official text before relying on it. Not legal advice.