Oklahoma Code § 68-1804

Title 68. Revenue And Taxation: Definition of property
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For the purposes of this act "property" shall include any and
all property, tangible and intangible, real, personal, and/or mixed,
used or intended for use, in generation, transmission and
distribution of electric energy, and for the operation and
maintenance of such rural electric cooperatives, hereinabove
classified, for the taxable year 1943, and subsequent years.

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