Okla. Stat. tit. 60, § 60-663: Payment or delivery of abandoned property

A. A person who is required to file a report under Section 661

of this title shall at the same time pay or deliver to the State

Treasurer all abandoned property required to be reported after first

deducting therefrom expenses incurred in the mailing of notices

required by subsection E of Section 661 of this title and any

offsets as provided by law. Any funds or property subject to

aggregate reporting shall be delivered at the same time as the

report.

B. A holder may file a written explanation of an error in the

presumption of abandonment of any previously reported and paid or

delivered property. If the property has not been claimed by the

owner and the State Treasurer is satisfied an error has been made, a

refund of the payment or delivery of the property shall be made to

the holder.

C. The holder of an ownership interest under Section 655 of

this title shall deliver a duplicate certificate or other evidence

of ownership if the holder does not issue certificates of ownership

to the State Treasurer. Upon delivery of a duplicate certificate to

the State Treasurer, the holder and any transfer agent, registrar,

or other person acting for or on behalf of a holder in executing or

delivering the duplicate certificate is relieved of liability as

provided in Section 664 of this title to every person, including any

person acquiring the original certificate or the duplicate of the

certificate issued to the State Treasurer, for losses or damages

resulting to any person by the issuance and delivery to the State

Treasurer of the duplicate certificate.

D. Property removed from a safe deposit box or other

safekeeping depository is received by the State Treasurer subject to

the right of the holder to be reimbursed for the cost of the opening

and to any valid lien or contract providing for the holder to be

reimbursed for unpaid rent or storage charges. The State Treasurer

shall reimburse the holder out of the proceeds remaining after

deducting the expenses incurred by the State Treasurer in selling

the property. The liability of the State Treasurer for this

reimbursement to the holder shall be limited to the proceeds of the

sale remaining after deducting the expenses incurred by the State

Treasurer.