Okla. Stat. tit. 58, § 58-264: Borrowing money to pay taxes - Mortgage or pledge of

assets.

Executors and administrators of estates of deceased persons are

authorized to borrow money with which to pay the taxes imposed and

levied by the:

(a) United States upon the transfer of the net

estates of decedents who are citizens and residents of the United

States,

(b) State of Oklahoma upon the transfer of the

net estate of decedents by will or the intestate laws of Oklahoma,

(c) United States and the State of Oklahoma upon

the income of such estates and of the decedents,

and to mortgage or pledge any of the assets of the estate as

security for any such loan. Said executors and administrators are

authorized to borrow money to pay any indebtedness incurred on

behalf of the estate for such purposes and to mortgage or pledge any

of the assets of the estate as security for any such loan.