Okla. Stat. tit. 58, § 58-591: Order of payment of debts

The debts of the estate must be paid in the following order:

1. Funeral expenses.

2. The expenses of the last sickness.

3. Funds necessary for the support of the family and allowed by

the court pursuant to the provisions of this chapter.

4. Taxes to the United States or the state, county, or city.

5. Debts having preference under the laws of the United States

and of this state.

6. Judgments rendered against the decedent in his lifetime,

which are liens upon his property and mortgages in the order of

their date.

7. Demands or claims which are presented to the executor or

administrator for an allowance or proved within two (2) months after

the first publication of notice to creditors.

8. All other demands against the estate except those set forth

in paragraph 9 of this section.

9. Interest resulting from the extension of time for payment of

federal estate or transfer taxes. Such interest shall be a cost of

administration but shall not be deductible in arriving at the

Oklahoma net taxable estate under Section 808 (g) of Title 68.