{"data":{"id":"us-ok/okla.-stat.-tit.-60-60-1305","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 60, § 60-1305","heading":"Governing law — Jurisdiction over trusts created in","body":"foreign jurisdictions.\n\nA. Except as expressly provided by the terms of a governing\n\ninstrument or by a court order, a general law or a state\n\njurisdiction provision stating that the laws of this state govern is\n\nvalid, effective, and conclusive for the trust if all of the\n\nfollowing are true:\n\n1. Some or all of the trust assets are deposited in this state\n\nor physical evidence of such assets is held in this state and the\n\ntrust is being administered by a qualified person. \"Deposited in\n\nthis state\" includes being held in a checking account, time deposit,\n\ncertificate of deposit, brokerage account, trust company fiduciary\n\naccount, or other similar account or deposit that is located in this\n\nstate, including Oklahoma investments;\n\n2. A trustee is a qualified person who is designated as a\n\ntrustee under the governing instrument or a successor trusteeship,\n\nor designated by a court having jurisdiction over the trust; and\n\n3. The administration, including physically maintaining trust\n\nrecords in this state, and preparing or arranging for the\n\npreparation of, on an exclusive basis or a nonexclusive basis, an\n\nincome tax return that must be filed by the trust, occurs wholly or\n\npartly in this state.\n\nB. The courts of this state have jurisdiction over a trust\n\ncreated in a foreign jurisdiction if the administration of the trust\n\nmeets the criteria of paragraphs 1 through 3 of subsection A of this\n\nsection.\n\nC. Nothing in this section may be construed to be the exclusive\n\nmeans of providing a valid effective and conclusive state\n\njurisdiction provision.","path":["OK Code","Title 60"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os60.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"c936c386b5983ea05fa4fb25062b80661a5e6ed0f33d3b249df8cd9fb087bd5f","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-60-60-1304","next":"us-ok/okla.-stat.-tit.-60-60-1306"},"notice":"GroundRules: Original legal text. Not legal advice."}