§58-635.

§58-635.
   
   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.