Oklahoma Code § 70-21-112

Title 70. Schools: Tax status
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Nothing in this act shall be intended to give private schools
tax exemption status except as provided by law.  This act shall
apply to an entity defined as a private school regardless of that
entity's federal or state tax classification.
Added by Laws 1970, c. 65, § 13, operative July 1, 1970.  Renumbered
from Title 70, § 1444.12 by Laws 1971, c. 281, § 24-123, eff. July
2, 1971; Laws 2014, c. 276, § 11.

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