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Legal Opinion

Opinion No. 68-111 (1968) Ag

Oklahoma Attorney General Reports

Decided February 16, 1968Published

1Opinion of the Court

Documentary Stamp Tax — Lease — Taxable An oil and gas lease or an assignment thereof is a sale, grant, assignment, transfer or conveyance of lands, tenements, or other realty under the Oklahoma Documentary Stamp Law, 68 O.S. 5101 [68-5101] — 68 O.S. 5107 [68-5107] (1968). The Attorney General has had under consideration your letter of January 15, 1968, wherein you request a formal opinion from this office. The Thirty-first Legislature, First Session, 1967, enacted a Documentary Stamp Tax Law which has now been codified as 68 O.S. 5101 [68-5101] — 68 O.S. 5107 [68-5107] (1968). You ask: "Is…

2Cases cited15 opinions

  1. Franklin v. Margay Oil Corp.Supreme Court of Oklahoma · 1944
  2. Union Oil Associates v. JohnsonCalifornia Supreme Court · 1935
  3. Phillips Petroleum Co. v. JonesCourt of Appeals for the Tenth Circuit · 1949
  4. Barnes v. KeysSupreme Court of Oklahoma · 1912
  5. Cuff v. KosloskySupreme Court of Oklahoma · 1933

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