Court Opinion

ID: 3789958
Source: CourtListenerOpinion
Date Created: 2016-07-06 07:37:56.861744+00
Date Added: 2024-06-11T12:24:55.710694
License: Public Domain

OPINION — AG — ** DOCUMENTARY STAMP TAX — LEASE — TAXABLE ** AN OIL AND GAS LEASE OR AN ASSIGNMENT THEREOF IS A SALE, GRANT, ASSIGNMENT, TRANSFER OR CONVEYANCE OF LAND, TENEMENTS, OR OTHER REALTY (REAL PROPERTY) UNDER THE OKLAHOMA DOCUMENTARY STAMP LAW, 68 O.S. 5101 [68-5101] — 68 O.S. 5107 [68-5107] [68-5107] (CONVEYANCE, REAL PROPERTY, TAXES) CITE: 26 U.S.C.A. 4361, 68 O.S. 5101 [68-5101] (DALE F. CROWDER) ** SEE: OPINION NO. 72-208 (1972) **