Okla. Stat. tit. 58, § 58-591
This is the official text of Okla. Stat. tit. 58, § 58-591, part of Oklahoma’s Stat. tit. 58, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 58,." Browse the sections below, each linked to its official government source.
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Order of payment of debts
Official statutory text
The debts of the estate must be paid in the following order:
1. Funeral expenses.
2. The expenses of the last sickness.
3. Funds necessary for the support of the family and allowed by
the court pursuant to the provisions of this chapter.
4. Taxes to the United States or the state, county, or city.
5. Debts having preference under the laws of the United States
and of this state.
6. Judgments rendered against the decedent in his lifetime,
which are liens upon his property and mortgages in the order of
their date.
7. Demands or claims which are presented to the executor or
administrator for an allowance or proved within two (2) months after
the first publication of notice to creditors.
8. All other demands against the estate except those set forth
in paragraph 9 of this section.
Oklahoma Statutes - Title 58. Probate Procedure Page 99
9. Interest resulting from the extension of time for payment of
federal estate or transfer taxes. Such interest shall be a cost of
administration but shall not be deductible in arriving at the
Oklahoma net taxable estate under Section 808 (g) of Title 68.
1. Funeral expenses.
2. The expenses of the last sickness.
3. Funds necessary for the support of the family and allowed by
the court pursuant to the provisions of this chapter.
4. Taxes to the United States or the state, county, or city.
5. Debts having preference under the laws of the United States
and of this state.
6. Judgments rendered against the decedent in his lifetime,
which are liens upon his property and mortgages in the order of
their date.
7. Demands or claims which are presented to the executor or
administrator for an allowance or proved within two (2) months after
the first publication of notice to creditors.
8. All other demands against the estate except those set forth
in paragraph 9 of this section.
Oklahoma Statutes - Title 58. Probate Procedure Page 99
9. Interest resulting from the extension of time for payment of
federal estate or transfer taxes. Such interest shall be a cost of
administration but shall not be deductible in arriving at the
Oklahoma net taxable estate under Section 808 (g) of Title 68.
Status: in_force · Read it on the official government site
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