{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-235","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-235","heading":"Fiduciaries - Final accounts","body":"(a) No final account of any fiduciary shall be allowed by any\n\nprobate court of the state, unless such account shows, and the judge\n\nof said court finds, that all taxes imposed by the provisions of any\n\nstate tax law which have become payable, have been paid, and that\n\nall taxes which may become due are secured by bond, deposit or\n\notherwise. The certificate of the Tax Commission shall be\n\nconclusive as to the payment of any tax, to the extent of said\n\ncertificate.\n\n(b) For the purpose of facilitating the settlement and\n\ndistribution of the estates held by fiduciaries, the Tax Commission\n\nmay, subject to the approval of the court having jurisdiction of any\n\nsuch estate, or as provided by Section 219 of this Code, agree upon\n\nthe amount of taxes, at any time due or to become due, from such\n\nfiduciaries, under the provisions of any state tax law, and payment,\n\nin accordance with such agreement, shall be in full satisfaction of\n\nall taxes to which the agreement relates.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"3ab83602c04f8e04c1e9d45ddb3cc18e008e98aba1fc429bc62578dcc0d84f80","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-234","next":"us-ok/okla.-stat.-tit.-68-68-2351"},"notice":"GroundRules: Original legal text. Not legal advice."}