Okla. Stat. tit. 68, § 68-1205: Minimum and maximum taxes

A. In determining the amount of tax to be levied, assessed and

collected under the terms of this Article, the maximum amount shall

not exceed Twenty Thousand Dollars ($20,000.00).

B. If, as a result of the computation of tax required by

Section 1209 of this title, the resulting liability is Two Hundred

Fifty Dollars ($250.00) or less, the corporation or other entity

shall be exempt from the tax levied by Section 1203 or Section 1204

of this title for such reporting period.