Okla. Stat. tit. 68, § 68-1355.1: Leased passenger vehicles - Report of lease

Any person, firm, corporation or other entity which leases a

passenger motor vehicle for use in the State of Oklahoma shall file

a report with the Oklahoma Tax Commission on forms prescribed by the

Commission on the number of such motor vehicles leased to any other

person, firm, corporation or other entity. Such report shall be

filed at the same time and in the same manner as sales tax reports.