Okla. Stat. tit. 68, § 68-1211: Organization of business trust

The county clerks of the several counties of the state shall not

receive for filing in their offices any instrument providing for the

organization of any business trust unless and until a duplicate of

such instrument is provided for filing with the Tax Commission,

which duplicate shall show the filing references of the county clerk

in whose office the original of such instrument is filed, and it is

hereby made the duty of such county clerk to see that such duplicate

is immediately forwarded to the Tax Commission.