Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 30 - Documentary Stamps
Section 710:30-1-9 - Conveyances not subject to the documentary stamp tax

(1) Conveyances of realty without consideration, including a deed conveying property as a bona fide gift;

(2) A conveyance given by an executor or executrix in accordance with the terms of a will;

(3) A conveyance from an agent to his principal conveying realty purchased for and with funds of the principal;

(4) True deeds of partition, unless, for consideration, some of the parties take shares greater in value than their undivided interests. In such a case, the tax will attach to the deed conveying such excess share and will be based upon the consideration for the excess;

(5) Ordinary leases of real property;

(6) A conveyance to a receiver of realty included in the receivership assets, and reconveyance of such realty upon termination of the receivership; and

(7) Transfer of realty in a statutory merger or consolidation from a constituent corporation to the new or continuing corporation.