Okla. Stat. tit. 51, § 51-253: Burden upon free exercise of religion

A. Except as provided in subsection B of this section, no

governmental entity shall substantially burden a person’s free

exercise of religion even if the burden results from a rule of

general applicability.

B. No governmental entity shall substantially burden a person’s

free exercise of religion unless it demonstrates that application of

the burden to the person is:

1. Essential to further a compelling governmental interest; and

2. The least restrictive means of furthering that compelling

governmental interest.

C. Any order or rule issued by any governmental entity pursuant

to an emergency that requires closure of any place of worship

entitled to the religious exemption found in Section 501(c)(3) of

Title 26 of the United States Code shall be considered a substantial

burden even if the order or rule is one of general applicability.

D. No governmental entity as defined pursuant to Section 252 of

this title shall declare or deem a religious institution and any

activity directly related to the institution’s discharge of its

mission and purpose to be nonessential. No religious institution

shall be subject to a closure or restriction for the purposes of

health or security that is greater than that imposed upon any

private entity facing the same or similar health or security

conditions.

E. It shall be deemed a substantial burden to exclude any

person or entity from participation in or receipt of governmental

funds, benefits, programs, or exemptions based solely on the

religious character or affiliation of the person or entity.