Okla. Stat. tit. 58, § 58-635: Taxes paid before decree

Before any decree of distribution of an estate is made, the

district court must be satisfied, by the oath of the executor or

administrator, or otherwise, that all state, county, school and

municipal taxes, legally levied upon personal property of the

estate, and all income and estate taxes due the State of Oklahoma

have been fully paid or arrangements satisfactory to the court have

been made to secure the payment of same. For deaths occurring on or

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

necessary pursuant to Section 5 of this act.