Okla. Stat. tit. 58, § 58-635

This is the official text of Okla. Stat. tit. 58, § 58-635, 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.

Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.

Taxes paid before decree

Official statutory text

Before any decree of distribution of an estate is made, the

district court must be satisfied, by the oath of the executor or

administrator, or otherwise, that all state, county, school and

municipal taxes, legally levied upon personal property of the

estate, and all income and estate taxes due the State of Oklahoma

have been fully paid or arrangements satisfactory to the court have

been made to secure the payment of same. For deaths occurring on or

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

necessary pursuant to Section 5 of this act.

Status: in_force · Read it on the official government site

Need a lawyer in Oklahoma?

Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.