Okla. Stat. tit. 68, § 68-235
This is the official text of Okla. Stat. tit. 68, § 68-235, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Fiduciaries - Final accounts
Official statutory text
(a) No final account of any fiduciary shall be allowed by any
probate court of the state, unless such account shows, and the judge
of said court finds, that all taxes imposed by the provisions of any
state tax law which have become payable, have been paid, and that
all taxes which may become due are secured by bond, deposit or
Oklahoma Statutes - Title 68. Revenue and Taxation Page 116
otherwise. The certificate of the Tax Commission shall be
conclusive as to the payment of any tax, to the extent of said
certificate.
(b) For the purpose of facilitating the settlement and
distribution of the estates held by fiduciaries, the Tax Commission
may, subject to the approval of the court having jurisdiction of any
such estate, or as provided by Section 219 of this Code, agree upon
the amount of taxes, at any time due or to become due, from such
fiduciaries, under the provisions of any state tax law, and payment,
in accordance with such agreement, shall be in full satisfaction of
all taxes to which the agreement relates.
probate court of the state, unless such account shows, and the judge
of said court finds, that all taxes imposed by the provisions of any
state tax law which have become payable, have been paid, and that
all taxes which may become due are secured by bond, deposit or
Oklahoma Statutes - Title 68. Revenue and Taxation Page 116
otherwise. The certificate of the Tax Commission shall be
conclusive as to the payment of any tax, to the extent of said
certificate.
(b) For the purpose of facilitating the settlement and
distribution of the estates held by fiduciaries, the Tax Commission
may, subject to the approval of the court having jurisdiction of any
such estate, or as provided by Section 219 of this Code, agree upon
the amount of taxes, at any time due or to become due, from such
fiduciaries, under the provisions of any state tax law, and payment,
in accordance with such agreement, shall be in full satisfaction of
all taxes to which the agreement relates.
Status: in_force · Read it on the official government site
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