Oklahoma Code § 68-1702

Title 68. Revenue And Taxation: Notice to state and local taxing authorities as to
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contracts.
To the end that the State of Oklahoma and the political
subdivisions thereof may receive all taxes due in every instance,
nonresident contractors desiring to engage in, prosecute, follow, or
carry on the business of contracting shall give written notice by
certified mail, with return receipt requested, to the Oklahoma Tax
Commission, the Oklahoma Employment Security Commission, the
Workers' Compensation Court, and the county assessor of each county
in which such contract work or service is to be performed before
actually commencing work or undertaking to perform any duties
pursuant to any such contract.  The notice shall state the

approximate amount of the contract price, the location where work is
to be performed, the approximate date work is to be commenced, a
description of the general nature of the work to be performed and a
complete list of all subcontractors, if any, including their
addresses, and the amount of each such subcontract.  The prime
contractor shall also notify the above if they have a subcontract
let after the work begins, so that the name of every subcontractor
shall be known to the above before said subcontractor initiates his
work.

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