Oklahoma Code § 68-2357.1

Title 68. Revenue And Taxation: Solar energy system defined
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As used in this section and Section 2357.2 of this title, "solar
energy system" means a system primarily designed to provide heating
or cooling, electrical or mechanical power, or any combination
thereof by means of collecting, transferring or storing solar
generated energy for such purposes.  Such term shall include passive
structural and nonstructural features which are designed to provide
a calculated net energy gain to a structure from renewable energy
sources, commonly referred to as "passive solar energy systems", but
shall not include those parts of a structural system which would be
required regardless of the energy source being utilized.  Solar
energy may be derived from either direct processes or indirect
processes using wind energy systems.

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