Oklahoma Code § 68-1211

Title 68. Revenue And Taxation: Organization of business trust
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The county clerks of the several counties of the state shall not
receive for filing in their offices any instrument providing for the
organization of any business trust unless and until a duplicate of
such instrument is provided for filing with the Tax Commission,
which duplicate shall show the filing references of the county clerk
in whose office the original of such instrument is filed, and it is
hereby made the duty of such county clerk to see that such duplicate
is immediately forwarded to the Tax Commission.

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