On December 18, 2012, the Oklahoma Supreme Court announced its decision in Estate of Bell-Levine, addressing the issue of whether the filing of a probate action would allow the collection of state taxes for which the statute of limitations had run. Sections 591 and 635 of Title 58 provide for payment of taxes by a probate estate. But these statutes do not require payment of taxes for which the statute of limitations has run. This decision can be helpful if a probate is filed years after the decedent experienced tax issues. The decision does not address the requirement of filing returns and the consequences of a decedent failing to file returns during his or her lifetime.