Okla. Stat. tit. 68, § 68-1204: Tax on foreign corporations and business organizations

For tax year 2023 and previous tax years, there is hereby levied

and assessed upon every corporation, association, joint-stock

company and business trust, organized and existing by virtue of the

laws of some other state, territory or country, now or hereafter

doing business in this state, as hereinbefore defined, a franchise

or excise tax equal to One Dollar and twenty-five cents ($1.25) for

each One Thousand Dollars ($1,000.00) or fraction thereof of the

amount of capital used, invested or employed within this state; it

being the purpose of this section to require the payment of a tax by

all organizations not organized under the laws of this state,

measured by the amount of capital, or its equivalent, used, invested

or employed in this state for which such organization receives the

benefit and protection of the government and laws of the state.