Oklahoma Code § 68-1805

Title 68. Revenue And Taxation: Statements of mileage of lines
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On or prior to the first day of May, 1943, and on or before the
first day of March of each succeeding year, each such cooperative
shall file with the Oklahoma Tax Commission, on forms prescribed by
said Commission, a statement of the total number of miles of line of
such cooperative, owned, maintained, and operated by such
cooperative, in each county and school district of the state as of
January first of each year; and each such cooperative shall likewise
file a statement of the total number of miles of line owned,
maintained, and operated as of January first of each year within
each school district of each county with the county treasurer of
each county.

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