Okla. Stat. tit. 84, § 84-26: Disposition of interest disclaimed

Unless the person by whom the interest was created or from whom

it would have been received has otherwise provided by will or other

appropriate instrument with reference to the possibility of a

disclaimer by the beneficiary, the interest disclaimed shall

descend, be distributed or otherwise be disposed of in the same

manner as if the disclaimant had died immediately preceding the

death or other event which causes him to become finally ascertained

as a beneficiary and his interest to become indefeasibly fixed both

in quality and quantity, and, in any case, the disclaimer shall

relate for all purposes to such date, whether filed before or after

such death or other event. However, one disclaiming an interest in

a nonresiduary gift, devise or bequest shall not be excluded, unless

his disclaimer so provides, from sharing in a gift, devise or

bequest of the residue even though, through lapse, such residue

includes the assets disclaimed. An interest of any nature in or to

the estate of an intestate may be declined, refused or disclaimed as

herein provided without ever vesting in the disclaimant.