Okla. Stat. » Title 68 — REVENUE AND TAXATION
Oklahoma Statutes

Okla. Stat. tit. 68, § 5101 (2026)

Renumbered as § 3201 of this title by Laws 1988, c. 162,

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§ 160, eff. Jan. 1, 1992.

Notes of Decisions
Cited in 3 cases, 1972–1986 · leading case: Smith ex rel. State v. State Bd. of Equalization, 630 P.2d 1264 (Okla. 1981).
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Smith ex rel. State v. State Bd. of Equalization, 630 P.2d 1264 (Okla. 1981). · cites it 2× “The Emergency Appropriation Fund consists of `all moneys transferred, or authorized to be transferred by the Legislature from any surplus cash arising incidentally from receipts in excess of appropriations to the credit of other funds in the State Treasury.”
Jim Walter Homes, Inc. v. Cnty. Clerk of Okfuskee Cnty., 734 P.2d 849 (Okla. Civ. App. 1986). · cites it 3× “When such a deed is recorded in Okfuskee County, the county clerk requires that a documentary stamp tax be paid pursuant to 68 O.S.1981 § 5101. Walter filed this action against the County Clerk of Okfuskee County on behalf of itself and others similarly situated seeking a…”
Johnston v. Oklahoma Tax Comm'n, 497 P.2d 1295 (Okla. 1972). “The order of the Oklahoma Tax Commission assessing the additional tax under 68 O.S.1961, § 5101 et seq. (Supp.1967) is affirmed.”
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