Oklahoma Code § 18-1040

Title 18. Corporations: Shares of Stock - Personal Property, Transfer and
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Taxation.
SHARES OF STOCK; PERSONAL PROPERTY, TRANSFER AND TAXATION
The shares of stock in every corporation shall be deemed
personal property and transferable as provided for in the Uniform
Commercial Code - Investment Securities.  No stock or bonds issued
by any corporation organized in accordance with the provisions of
the Oklahoma General Corporation Act shall be taxed by this state

when the same shall be owned by nonresidents of this state or by
foreign corporations.

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