Okla. Stat. tit. 68, § 68-2838
This is the official text of Okla. Stat. tit. 68, § 68-2838, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Corporations - Lists or schedules of property - Tax
Official statutory text
liability of property - Statement of capital stock, capital,
indebtedness and other financial information.
A. All corporations organized, existing or doing business in
this state, other than railroads, air carriers and public service
corporations assessed by the State Board of Equalization, and other
than national banks, state banks and trust companies, and building
and loan associations, shall, on or before March 15th of each year,
return sworn lists or schedules of their taxable property within
each county, to the county assessor of such county, and such
property shall be listed with reference to amount, kind and value,
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1173
on the first day of January of the year in which it is listed; and
said property shall be subject to taxation for county, municipal,
public school and other purposes to the same extent as the real and
personal property of private persons, in the taxing districts in
which such property is located. Any real estate owned by such
corporation shall be assessed annually at the same time and in the
same manner as real estate belonging to private persons. In making
such sworn lists, all corporations shall itemize their property in
the same manner and to the same extent as required by railroads, air
carriers and public service corporations.
B. It shall be the duty of each corporation to make, under
oath, and deliver to the county assessor of the county where its
principal business is transacted, a statement on forms prescribed by
the Oklahoma Tax Commission, of its authorized capital stock and the
amount of capital paid thereon, the amount of its outstanding bonded
and other indebtedness, the total amount of its invested capital
within and without Oklahoma, and such other financial information as
may be deemed necessary to enable the county assessor to determine
the value of real or personal property owned by any such
corporation; and each corporation shall also deliver to the county
assessor of the county where its principal business is located, a
copy of all lists or schedules of property filed in every other
county in this state.
indebtedness and other financial information.
A. All corporations organized, existing or doing business in
this state, other than railroads, air carriers and public service
corporations assessed by the State Board of Equalization, and other
than national banks, state banks and trust companies, and building
and loan associations, shall, on or before March 15th of each year,
return sworn lists or schedules of their taxable property within
each county, to the county assessor of such county, and such
property shall be listed with reference to amount, kind and value,
Oklahoma Statutes - Title 68. Revenue and Taxation Page 1173
on the first day of January of the year in which it is listed; and
said property shall be subject to taxation for county, municipal,
public school and other purposes to the same extent as the real and
personal property of private persons, in the taxing districts in
which such property is located. Any real estate owned by such
corporation shall be assessed annually at the same time and in the
same manner as real estate belonging to private persons. In making
such sworn lists, all corporations shall itemize their property in
the same manner and to the same extent as required by railroads, air
carriers and public service corporations.
B. It shall be the duty of each corporation to make, under
oath, and deliver to the county assessor of the county where its
principal business is transacted, a statement on forms prescribed by
the Oklahoma Tax Commission, of its authorized capital stock and the
amount of capital paid thereon, the amount of its outstanding bonded
and other indebtedness, the total amount of its invested capital
within and without Oklahoma, and such other financial information as
may be deemed necessary to enable the county assessor to determine
the value of real or personal property owned by any such
corporation; and each corporation shall also deliver to the county
assessor of the county where its principal business is located, a
copy of all lists or schedules of property filed in every other
county in this state.
Status: in_force · Read it on the official government site
Need a lawyer in Oklahoma?
Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.