Okla. Stat. tit. 68, § 68-235: Fiduciaries - Final accounts

(a) No final account of any fiduciary shall be allowed by any

probate court of the state, unless such account shows, and the judge

of said court finds, that all taxes imposed by the provisions of any

state tax law which have become payable, have been paid, and that

all taxes which may become due are secured by bond, deposit or

otherwise. The certificate of the Tax Commission shall be

conclusive as to the payment of any tax, to the extent of said

certificate.

(b) For the purpose of facilitating the settlement and

distribution of the estates held by fiduciaries, the Tax Commission

may, subject to the approval of the court having jurisdiction of any

such estate, or as provided by Section 219 of this Code, agree upon

the amount of taxes, at any time due or to become due, from such

fiduciaries, under the provisions of any state tax law, and payment,

in accordance with such agreement, shall be in full satisfaction of

all taxes to which the agreement relates.