---
type: "Bill"
title: "Excise tax; modifying definition of inheritance for the purposes of excise tax exception on transfer; effective date."
description: "Excise tax; modifying definition of inheritance for the purposes of excise tax exception on transfer; effective date."
jurisdiction: "us/states/ok"
legislature: "Oklahoma Legislature"
session: "2024"
identifier: "HB 1759"
citation: "Oklahoma HB 1759 (2024)"
classification: ["bill"]
subjects: []
status: "enacted"
primary_sponsors: ["Manger", "Stanley"]
version_count: 9
action_count: 25
vote_count: 5
first_action: "2023-02-06"
last_action: "2023-04-26"
source: "openstates"
source_identifier: "ocd-bill/10ab25c8-3a59-4ef2-a812-ac0be9c80b8b"
source_url: "http://www.oklegislature.gov/BillInfo.aspx?Bill=HB1759&session=2400"
source_hash: "c95f925d5e065bfbae946449424f0640f0b57f73bcf9368bcd760a4afe6ddcaa"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-ok"]
---

# Oklahoma HB 1759 (2024) — Excise tax; modifying definition of inheritance for the purposes of excise tax exception on transfer; effective date.

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Introduced** (filed) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 INT/hB/HB1759 INT.PDF)
2. **Engrossed** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 ENGR/hB/HB1759 ENGR.PDF)
3. **Enrolled (final version)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 ENR/hB/HB1759 ENR.PDF)
4. **Floor (House)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 FLR/HFLR/HB1759 HFLR.PDF)
5. **Floor (Senate)** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 FLR/SFLR/HB1759 SFLR.PDF)
6. **HB1759 (4-18-23) (STANLEY) RT FA1.PDF** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 FLOOR AMENDMENTS/Senate/HB1759 (4-18-23) (STANLEY) RT FA1.PDF)
7. **HB1759 FULLPCS1 ROBERT MANGER-JBH.PDF** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 COMMITTEE AMENDMENTS/House/HB1759 FULLPCS1 ROBERT MANGER-JBH.PDF)
8. **House Committee Substitute** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 COMMITTEE SUBS/HCS/HB1759 CS.PDF)
9. **Sub Committee Recommendation** (committee substitute) — [source](http://webserver1.lsb.state.ok.us/cf_pdf/2023-24 COMMITTEE SUBS/HCS/HB1759 SUBREC.PDF)

## Votes

- Appropriations And Budget Committee: Do Pass As Amended By Cs — **30–0** (pass) · lower
- Finance: Strike The Enacting Clause, Motion By Senator Rader - Adopted — **13–0** (pass) · upper
- Appropriations And Budget Finance Subcommittee: Do Pass As Amended By Cs — **10–0** (pass) · lower
- Third Reading — **46–0** (pass) · upper
- Third Reading — **94–4** (pass) · lower

## Sponsors

- Manger — primary (person)
- Stanley — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2023-02-06** First Reading `introduction, reading-1`
- **2023-02-06** Authored by Representative Manger
- **2023-02-07** Second Reading referred to Appropriations and Budget `reading-2, referral-committee`
- **2023-02-07** Referred to Appropriations and Budget Finance - Revenue and Taxation Subcommittee `referral-committee`
- **2023-02-14** Recommendation to the full committee; Do Pass, amended by committee substitute Appropriations and Budget Finance - Revenue and Taxation Subcommittee `committee-passage`
- **2023-02-20** CR; Do Pass, amended by committee substitute Appropriations and Budget Committee `committee-passage`
- **2023-02-20** Authored by Senator Stanley (principal Senate author)
- **2023-02-27** General Order
- **2023-02-27** Third Reading, Measure passed: Ayes: 94 Nays: 4 `passage, reading-3`
- **2023-02-27** Referred for engrossment
- **2023-02-28** Engrossed, signed, to Senate `passage`
- **2023-02-28** First Reading `introduction, reading-1`
- **2023-03-23** Second Reading referred to Finance `reading-2, referral-committee`
- **2023-04-10** Reported Do Pass as amended Finance committee; CR filed `committee-passage`
- **2023-04-10** Enacting clause stricken
- **2023-04-19** General Order, Amended
- **2023-04-19** Enacting clause restored
- **2023-04-19** Amendment restored bill to engrossed version `amendment-passage`
- **2023-04-19** Measure passed: Ayes: 46 Nays: 0 `passage`
- **2023-04-19** Engrossed measure signed, returned to House `passage`
- **2023-04-19** Referred for enrollment
- **2023-04-20** Enrolled, signed, to Senate
- **2023-04-20** Enrolled measure signed, returned to House
- **2023-04-20** Sent to Governor `executive-receipt`
- **2023-04-26** Approved by Governor 04/26/2023 `executive-signature`

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/10ab25c8-3a59-4ef2-a812-ac0be9c80b8b`. Confidence: reported (aggregated from official Oklahoma legislature records).