Okla. Stat. tit. 36, § 36-7132: Execution, seizure, appropriation or application of

certain funds prohibited.

In the absence of fraud, all funds held in a cemetery

merchandise contract shall not be subject to attachment, garnishment

or other legal process, or be seized, taken, appropriated or applied

to pay any debt or liability of the organization, purchaser or

beneficiary, by any legal or equitable process or by operation of

law.