Oklahoma Code § 58-284

Title 58. Probate Procedure: Inventory to contain account of monies - Appraisement
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unnecessary, when.
The inventory must also contain an account of all monies
belonging to the decedent, which have come to the hands of the
executor or administrator, and if none, the fact must be so stated
in the inventory.  If the whole estate consists of money, there need
not be an appraisement, but an inventory must be made and returned
as in other cases.

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