Okla. Stat. tit. 68, § 68-1509: Prohibited devices not legalized - Fees not refunded

Nothing in Sections 1501 through 1512 of this title shall be

construed to legalize any device that may be prohibited by any of

the statutes of this state. The Oklahoma Tax Commission may assume

that any device described in any application, and for which a fee is

paid, is lawful and no claim for refund of any such fee will be

entertained based on an owner's inability to operate such device

because of any law of this state or for any other reason.