In addition to the exemptions allowed under 68 O.S.1991, §3202, the following nonexclusive list constitutes further examples of 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.
Okla. Admin. Code § 710:30-1-9
Amended at 10 Ok Reg 4677, eff 9-1-93 (emergency); Amended at 11 Ok Reg 3493, eff 6-26-94