us-ok/stat
Okla. Stat. tit. 68, § 235
Fiduciaries - Final accounts
# (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 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.
Amendment history
Laws 1965, c. 414, § 2.
Source: view the official text
Nearby sections (25 sections)
- 227.1 · Illegal or invalid state tax laws - Process for obtaining…
- 228 · Hearings on claims for refunds
- 228.1 · Payment of refunds
- 229 · Refunds - Interest
- 230 · Certificate of indebtedness to state - Recording and indexing -…
- 231 · Warrant for sale of property to pay delinquent taxes, interest…
- 231.1 · Additional penalty for failure to pay delinquent taxes
- 231.2 · Attachment of assets of delinquent taxpayer
- 231.3 · Recovery of fees and costs by Tax Commission
- 232 · Injunction proceedings
- 233 · Municipalities - Procedure when taxes delinquent
- 234 · Lien for unpaid taxes, interest and penalties
- 235 · Fiduciaries - Final accounts
- 236 · Agents, accountants, attorneys or other persons representing…
- 237 · Taxes imposed by other States
- 238 · Conduct of business or activities without license or permit
- 238.1 · State licenses – Collection of income taxes – Notification -…
- 238.2 · Compliance of state employees with state income tax laws -…
- 239 · Continuance of business or operations after forfeiture of…
- 240 · Failure or refusal to file report or return - Penalty
- 240.1 · False return or return with intent to defraud - Penalty
- 241 · False or fraudulent reports, returns - Penalty - Venue
- 242 · False entries or neglect to make entries - Penalty - Venue
- 243 · Evidence and witnesses - Penalty - Venue
- 244 · False answers to questions or false affidavits