Oklahoma Code § 68-1206

Title 68. Revenue And Taxation: Corporations and organization exempted
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The terms of this article shall not apply to the following
institutions, foreign or domestic:  Savings and loan associations,
small business investment companies licensed under the Federal Small
Business Act of 1958, credit unions, trust companies, real estate
trusts operating under the Federal Real Estate Trust Act of 1960,
insurance companies, including surety and bond companies, retirement
or pension funds, savings banks and savings fund societies; nor to
any organization enumerated in Section 1201 of this title if such
organization is neither organized for profit nor operated for
profit, irrespective of the form of organization.

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