Okla. Stat. tit. 46, § 46-318: Oklahoma Tax Commission forms

The Oklahoma Tax Commission shall prepare forms for:

1. The designation of an account with a financial institution

to serve as a home buyer savings account;

2. The designation of a qualified beneficiary of a home buyer

savings account; and

3. An account holder to annually submit to the Oklahoma Tax

Commission detailed information regarding the home buyer savings

account, including but not limited to a list of transactions for the

account during the tax year, and identifying any supporting

documentation that is required to be maintained by the account

holder.