Oklahoma Code § 68-2852

Title 68. Revenue And Taxation: Gas, light, heat and power companies - Sworn statement
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All gas, light, heat and power companies shall annually return
to the Oklahoma Tax Commission a sworn statement showing the size
and total length of pipe owned by such company and the location
thereof, giving the county, city and school district; a statement of
franchises held by such company from any municipal corporation in
this state, the length of time the same are to run, and the
conditions under which they were granted; and a statement of all
buildings and other permanent improvements, pumping stations, tools,
material and other personal property, and the location thereof.

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