Okla. Stat. tit. 58, § 58-282.1

and hearing - Determination - Order.

If it appears there is no possibility that estate tax is due

under the provisions of Sections 801 et seq. of Title 68, the

executor or administrator of an estate or a surviving joint tenant

or remainderman may request the district court to enter an order

releasing estate tax liability. Such request may be included in a

petition for distribution, in a petition to judicially determine the

death of a joint tenant or life tenant or may be made by separate

petition. Such request shall be set for hearing and notice thereof

shall be given by certified mail to the Tax Commission at least

thirty (30) days before the hearing. The notice shall have attached

thereto a statement, verified by the requesting party, containing

the description of the property claimed not to be subject to

taxation, the recipient thereof, their relationship to the deceased,

and an estimate of the value of the property. The Tax Commission

may appear at such hearing to object to the issuance of such order,

or may file a written objection with the court. If the court finds

that no possibility of tax liability exists under the provisions of

Sections 801 et seq. of Title 68, it shall issue an order releasing

estate tax liability as to the property described in the notice.

Such order shall have the same legal effect as a release or waiver

from the Tax Commission, and shall be a final order on the issue of

estate tax liability of such estate as to the property described in

the notice and order. If the court finds there is a possibility

that tax liability exists, it shall refer such matter to the Tax

Commission and the determination of tax liability or absence thereof

shall proceed as in other cases. For deaths occurring on or after

January 1, 2010, no release of estate tax liability is necessary

pursuant to Section 5 of this act.