Okla. Stat. tit. 58, § 58-631: Distribution

Upon the final settlement of the accounts of the executor or

administrator, or at any subsequent time, upon the application of

the executor or administrator, or of any heir, legatee, or devisee,

the court must proceed to distribute the residue of the estate in

the hands of the executor or administrator, if any, among the

persons who by law are entitled thereto, and if the decedent has

left a surviving child, and the issue of other children, and any of

them, before the close of administration, have died while under age

and not having been married, no administration on such deceased

child's estate is necessary, but all the estate which such deceased

child was entitled to by inheritance, must, without administration,

be distributed in accordance with the laws of descent and

distribution of this state. A statement of any receipts and

disbursements of the executor or administrator, since the rendition

of his final accounts, must be reported and filed at the time of

making such distribution, and a settlement thereof, together with an

estimate of the expenses of closing the estate, must be made by the

court and included in the order or decree, or the court or judge may

order notice of the settlement of such supplementary account, and

refer the same as in other cases of settlement of accounts.