Oklahoma state law contains small estate affidavit procedures for estates $50,000 or less. Okla. Stat. Ann. tit. 58, § 393 (2024).

A person indebted to the decedent must make payment of the debt 10 or more days after the decedent’s death to a person who claims to be a successor of the decedent and presents an affidavit made by or on behalf of the successor. Okla. Stat. Ann. tit. 58, § 393.

The affidavit must state that:

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  The fair market value of the decedent’s property located in Oklahoma, less liens and encumbrances, does not exceed $50,000;

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  No application or petition for the appointment of a personal representative is pending or has been granted in any jurisdiction;

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  Each claiming successor is entitled to the payment or property; and

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  All taxes and debts of the estate have been paid or are barred by limitations.

Okla. Stat. Ann. tit. 58, § 393.

We must review the affidavit to ensure that the individual requesting payment of an underpayment meets the requirements in this section. We must also determine whether the underpayment would push the estate over the $50,000 threshold, which would invalidate the small estate process. An underpayment is not excluded when calculating the value of the estate. Okla. Stat. Ann. tit. 58, § 393. Therefore, we may ask the individual for a general estate inventory to determine whether the value of the assets of the decedent’s estate, including the underpayment, is within the $50,000 threshold.

Under Oklahoma law, the effect of the successor affidavit is that the person paying debts to a successor named in the affidavit is discharged and released from liability to the same extent as if dealing with a personal representative. The person making payment is not required to inquire into the truth of any statement in the affidavit. Okla. Stat. Ann. tit. 58, § 394.

Therefore, if a successor presents us an affidavit meeting the criteria in GN 02315.074B., payment of an underpayment discharges the debt under state law.