Okla. Stat. tit. 60, § 60-666

A. The expiration after September 1, 1991, of any period of

time specified by contract, statute, or court order, during which a

claim for money or property can be made or during which an action or

proceeding may be commenced or enforced to obtain payment of a claim

for money or to recover property, does not prevent the money or

property from being presumed abandoned property or affect any duty

to file a report or to pay or deliver abandoned property to the

State Treasurer as required by the Uniform Unclaimed Property Act.

B. No action or proceeding may be commenced by the State

Treasurer with respect to any duty of a holder under the Uniform

Unclaimed Property Act more than four (4) years after the holder

files the report pursuant to Section 661 of this title or ten (10)

years after the duty arose, whichever is earlier.

C. Notwithstanding the provisions of subsection B of this

section or any other provision of law, the expiration of any period

of time specified by law during which an action or proceeding may be

commenced or enforced to obtain payment of a claim for money or

recovery of property shall not serve as a defense in any action or

proceeding brought by or on behalf of the State Treasurer against

any federal, state or local government or governmental subdivision,

agency, entity, officer or appointee thereof, for the payment or

delivery of any abandoned property to the State Treasurer pursuant

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to the Uniform Unclaimed Property Act or to enforce or collect any

penalty provided by the Uniform Unclaimed Property Act.

D. The provisions of subsection C of this section shall apply

to all abandoned property held by any federal, state or local

government or governmental subdivision, agency, entity, officer or

appointee thereof, at the time of enactment, or at any time

thereafter, regardless of when such property became or becomes

presumptively abandoned.