Okla. Stat. tit. 58, § 58-1104: Admission of will to probate - Appointment of surviving

spouse as personal representative - Duties of representative.

A. At the time and place of such hearing or at the postponement

thereof, after first receiving satisfactory proof of the giving of

the notice of the hearing, and if there is no contest to the probate

of the will or the appointment of the personal representative, the

court shall receive proof of the will and, if satisfied thereby, may

admit the will to probate and order the appointment and

qualification of the surviving spouse as personal representative.

Unless the will provides otherwise, the court, in its discretion,

may waive or require the giving of bond by the spouse regardless of

the known or estimated value of the estate. The court, at a later

time, for good cause shown, may waive or require a bond of the

personal representative.

B. After being appointed personal representative, the surviving

spouse shall:

1. Give notice to creditors in the manner provided in Section

331 of this title with respect to a decedent who has been dead for a

period of more than five (5) years prior to the commencement of a

probate proceeding for such decedent's estate, and file the

appropriate affidavits as provided in Section 332 of this title;

2. Make and return to the court, as in other estate

proceedings, a true inventory and appraisement of all the estate of

the decedent, except that the surviving spouse alone may appraise

the values thereof and shall appraise the items set out in the

estate inventory at their fair market values and no appraisers need

be appointed by the court. Both the estate inventory and the

appraisement thereof shall be verified by the surviving spouse;

3. Prepare all returns and reports required by law with regard

to estate, income and other taxes owed by the decedent or the estate

and obtain receipts, releases and waivers as are required in regard

thereto, or in regard to estate taxes, obtain an order releasing

estate tax liability from the district court. For deaths occurring

on or after January 1, 2010, no release of estate tax liability is

necessary pursuant to Section 5 of this act; and

4. Carry out all other duties of a personal representative as

in other estate proceedings.