Okla. Stat. tit. 47, § 47-180l

The Commission is hereby authorized and empowered, on behalf of

the State of Oklahoma, and when it shall deem it to be in the best

interest of the residents of this state so to do, to enter into

reciprocal compacts and agreements with other states, or the

authorized agencies thereof, when such states have made provisions

substantially similar to this section, respecting the regulation of

motor vehicles engaged in interstate or foreign commerce upon and

over the public highways. And such compacts and agreements may

provide for the granting, to the residents of such states,

privileges substantially similar to those granted thereby to

Oklahoma residents: Provided: (1) That no such compact or agreement

shall supersede or suspend the operation of any law, rule or

regulation of the State of Oklahoma which shall apply to vehicles

operated intrastate in the State of Oklahoma; (2) That any

privileges, the granting of which shall be provided by any such

compact or agreement, shall extend only in cases of full compliance

with the laws of the state joining in such compact or agreement; (3)

That no such compact or agreement shall supersede or suspend the

operation of any law of the State of Oklahoma other than those

applying to the payment of fees for registration certificates or

identification devices; and (4) That the powers and authority of the

Oklahoma Tax Commission to administer and enforce the tax laws of

this state, pertaining to the taxation of motor vehicles, shall be

in no manner superseded or suspended.