Opinion No. (1974) Ag

OKLAHOMA DOCUMENTARY STAMP TAX — RELIGIOUS GIFT A conveyance of realty as a gift from one party to another does not subject the transaction to the Oklahoma Documentary Stamp Tax as provided by 68 O.S. 1501 [68-1501] (1971). The Attorney General is in receipt of your recent letter wherein you ask the following question: "Does a 'gift' of real estate to a religious corporation or organization for religious use, without any consideration, constitute a 'sale' of realty so as to be subject to the Oklahoma Documentary Stamp Tax (68 O.S. 5101 [68-5101] (1971)) which imposes such a tax on instruments…