Oklahoma Code § 68-1201

Title 68. Revenue And Taxation: Corporations and organizations to which article
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applicable.
The terms of this article shall apply to every corporation
organized under the laws of this state, or qualified to do, or doing
business in Oklahoma in a corporate or organized capacity by virtue
of creation or organization under the laws of this or any other
state, territory or district, or a foreign country, including
associations, joint-stock companies and business trusts as defined
by Section 202 of this title, but not including limited liability
companies as defined by Section 2001 of Title 18 of the Oklahoma
Statutes.
Laws 1963, c. 366, § 2, emerg. eff. June 18, 1963.  Renumbered from
§ 12-1201 by Laws 1965, c. 215, § 2.  Amended by Laws 1985, c. 182,
§ 2, emerg. eff. June 20, 1985; Laws 1993, c. 366, § 38, eff. Sept.
1, 1993.

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