Oklahoma Code § 68-1801

Title 68. Revenue And Taxation: Classification for taxation
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Cooperative, nonprofit, membership corporations organized or
operating under the provisions of the Rural Electric Cooperative
Act, Senate Bill No. 141, as enacted by the Seventeenth Oklahoma

Legislature, for the generation, transmission and distribution of
electric energy, are hereby expressly classified for purposes of
taxation.  Such corporations are hereinafter referred to as
"Cooperatives".

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