Okla. Stat. tit. 68, § 68-119: Notice to vendors in annexed territory of applicable sales

tax rate.

Upon receipt of a notice and map and plat from a governing body

regarding the boundaries of annexation of a territory pursuant to

Section 21-103 or 21-104 of Title 11 of the Oklahoma Statutes, the

Oklahoma Tax Commission shall provide notice to all known sales tax

vendors within the boundaries of the annexed territory regarding the

applicable rate of sales tax.