Okla. Stat. tit. 47, § 47-1139.1: Lease agreements involving counties - Fee exemption

At the time required for payment of any fee imposed pursuant to

the provisions of the Oklahoma Vehicle License and Registration Act,

any vehicle which is the subject of a lease or lease-purchase

agreement between the owner of such vehicle and any county of this

state shall be exempt from the fees so imposed. Owners of vehicles

claiming the exemption provided by this section shall present

adequate proof that the vehicle for which exemption is sought is the

subject of a lease or lease-purchase agreement with a county of this

state at the time any fee imposed by such act would otherwise be

due. Service Oklahoma shall have the authority to determine what

constitutes adequate proof as required by this section.