Okla. Admin. Code § 710:30-1-2
The following words and terms, when used in this Chapter, shall have the following meaning, unless the context clearly indicates otherwise:
"Administrator" means the Director of the Business Tax Services Division of the Oklahoma Tax Commission. It is the intent of this Chapter that as Division Director, the actions and activities of the administrator shall be in compliance with directives established by the Commissioners of the Oklahoma Tax Commission.
"Attorney General" means the chief legal officer of the State of Oklahoma.
"Commission" means the Oklahoma Tax Commission.
"Consideration" means the actual pecuniary value exchanged or paid or to be exchanged or paid in the future, whether in money or otherwise, for the transfer or conveyance of an interest of realty, or minerals, including any assumed indebtedness. At the time of recording the instrument of transfer or conveyance, the consideration shall be stated, upon forms prescribed by the Oklahoma Tax Commission, and signed by the grantee, in accordance with the procedures prescribed by the Oklahoma Tax Commission.
"Deed" means any instrument or writing whereby realty or minerals are assigned, transferred, or otherwise conveyed to or vested in, the purchaser or, at his or her direction, any other person.
"Grantee" means the person receiving property.
"Grantor", "Seller" or "Transferor" mean the person selling, giving or conveying the property.
"Mineral Deed" means the instrument which conveys a mineral interest in land.
"Mineral Interest" means the property interest created in oil or gas or other minerals by a mineral deed.
"Realty" includes those interests in real property, which endure for a period of time, the termination of which is not fixed or ascertained by a specific number of years; and, those interests enduring for a fixed period of years but which, either by reason of the length of the term or grant of a right to extend the term of renewal, consists of rights closely approximating interests in real property which endure for a period of time the termination of which is not fixed or ascertained by a specific number of years.
"Sold" means a transfer of interest for a valuable consideration, which may involve money or any other item of value.
Okla. Admin. Code § 710:30-1-2