Okla. Stat. tit. 68, § 68-804: Additional tax to absorb federal credit

In case the tax levied upon the value of the property of the

estate in Oklahoma and transfers by Section 801 et seq. of this

title is less than the credit allowed by the federal government on

estate tax imposed upon the value of the property of the estate in

Oklahoma, for state estate and inheritance taxes imposed upon the

value of the property of the estate in Oklahoma, pursuant to 26

U.S.C. Section 2011, then, in that event, there shall be levied an

additional tax which shall be imposed upon the value of the property

of the estate in Oklahoma, as of the date of the determination of

the Federal Estate Tax, equal to the difference between such credit

and the Oklahoma Estate Tax levied upon the value of the property of

the estate in Oklahoma and transfers by this Article. Such credit

allowed by the federal government shall be the percentage of such

credit which is the percentage which the value of the property of

the estate in Oklahoma bears to the total value of the estate of the

decedent. Such additional tax to absorb the credit shall be

determined, assessed, collected and paid pursuant to the provisions

of Section 801 et seq. of this title.