Opinion No. 72-122 (1972) Ag

** Summary ** ESTATE TAXES — TIME LIMIT ON LIEN CREATED Where property belonging to a decedent is discovered more than ten years after the date of death of the decedent which has been inadvertently excluded from estate taxation, the Oklahoma Tax Commission may not, under 68 O.S. 811 [68-811](d) and 68 O.S. 815 [68-815](c), assess or assert a claim for additional estate taxes and interest upon the property. The Attorney General has considered your request for an opinion construing statutes governing the duration of the Oklahoma estate tax lien. The following facts are assumed in your request.…