Oklahoma Code § 68-2854

Title 68. Revenue And Taxation: Waterworks and power companies - Sworn return
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Each waterworks and power company doing business in this state,
shall file with the Oklahoma Tax Commission a sworn return, giving
size, capacity, location and value of its pumping stations, and all
other permanent improvements used in connection therewith, the total
length and size of pipe and other means used for conducting and
conveying water; total number of hydrants and the rental thereof;
the total amount of its authorized capital stock and the amount
actually paid thereon; total amount of its outstanding indebtedness;
total amount of tools, material and other personal property,
including cash on hand, and the location thereof.

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