§68-801.

§68-801.
   
   In any action to determine heirs, partition real estate, quiet title
   thereto, foreclose a lien thereon, or any combination thereof, where
   such title has been derived wholly or in part, directly or remotely,
   by inheritance, devise or gift made in contemplation of death, from
   any deceased person, the State of Oklahoma may be made a party
   defendant for the purpose of determining its claim against the estate
   of such deceased person for inheritance or transfer taxes. The court
   shall not acquire jurisdiction to enter any judgment against the State
   of Oklahoma or the Oklahoma Tax Commission in any such action until
   there shall have been served on the Oklahoma Tax Commission, in the
   manner hereinafter provided, a notice of the pendency of the suit
   containing the title and number under which the action is filed, the
   court in which filed, the name, date and place of death of the
   deceased person, the name, relationship and address, if known, of each
   heir, executor, administrator, devisee, trustee, and assign, of such
   deceased person, the identifying number of any tax liens which may
   have been filed against the decedent, and a description of the real
   estate covered by such action in which it is claimed the decedent
   owned or held any right, title or interest, which notice shall be
   signed by the plaintiff or his attorney of record. The notice, with a
   copy of the petition in the cause thereto attached, shall be served on
   the Oklahoma Tax Commission in the same manner as for the service of
   summons. The Oklahoma Tax Commission or its General Counsel may, in
   lieu of service, accept service by indorsement of such acceptance on
   one copy of the notice and the service or acceptance of service shall
   operate to make the State of Oklahoma a party to such action. The
   Oklahoma Tax Commission may in its discretion, without service of any
   notice on the Commission, disclaim or plead in any such cause. The
   Oklahoma Tax Commission shall have forty (40) days after the date of
   service or acceptance of service within which to plead in the cause,
   and the Oklahoma Tax Commission shall set up any interest the State of
   Oklahoma may have in the subject matter of the action. If the Oklahoma
   Tax Commission fails to answer such petition within the time allowed,
   judgment may be rendered foreclosing the State of Oklahoma from any
   interest, lien or claim for state taxes, interest or penalty on or
   against the property described in the notice. Provided, that in all
   cases where the person, or persons, owning the real property involved
   in the action at the time of death has been dead for more than ten
   (10) years, prior to the institution of the action and such facts are
   set forth in the petition, it shall not be necessary to make the State
   of Oklahoma a party to such action.