Title Examination Standards
Chapter 1, App.
Chapter 17. Title through Decedents' Estates
§17.2. Final Account-Tax Finding.

The provision of the Oklahoma Income Tax Act (68 O.S.A. § 885 (1951)) to the effect that 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 said Act, or prior income tax laws, upon said fiduciary or on the decedent for whose estate he acts, which may have become payable, have been paid, and that all taxes which may become due are secured by bond, deposit or otherwise, is not jurisdictional and failure to comply with said Act does not deprive the probate court of authority to allow any such final account.

Authority: State ex rel . Williamson v. Longmire, 281 P.2d 949 (Okla. 1955).

History: Adopted as 31, December 6, 1952, 24 O.B.A.J. 74 (1953). Williamson case, supra , added to "Authority," December 1964, as per Proposal No. 7 of 1964 Real Property Committee, 35 O.B.A.J. 2045 (1964), and approval, upon recommendation of Real Property Section, by House of Delegates, 36 O.B.A.J. 179,182 (1955).