Oklahoma Code § 68-119

Title 68. Revenue And Taxation: Notice to vendors in annexed territory of applicable sales
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tax rate.
Upon receipt of a notice and map and plat from a governing body
regarding the boundaries of annexation of a territory pursuant to
Section 21-103 or 21-104 of Title 11 of the Oklahoma Statutes, the
Oklahoma Tax Commission shall provide notice to all known sales tax
vendors within the boundaries of the annexed territory regarding the
applicable rate of sales tax.

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