Okla. Stat. tit. 68, § 68-1702: Notice to state and local taxing authorities as to

contracts.

To the end that the State of Oklahoma and the political

subdivisions thereof may receive all taxes due in every instance,

nonresident contractors desiring to engage in, prosecute, follow, or

carry on the business of contracting shall give written notice by

certified mail, with return receipt requested, to the Oklahoma Tax

Commission, the Oklahoma Employment Security Commission, the

Workers' Compensation Court, and the county assessor of each county

in which such contract work or service is to be performed before

actually commencing work or undertaking to perform any duties

pursuant to any such contract. The notice shall state the

approximate amount of the contract price, the location where work is

to be performed, the approximate date work is to be commenced, a

description of the general nature of the work to be performed and a

complete list of all subcontractors, if any, including their

addresses, and the amount of each such subcontract. The prime

contractor shall also notify the above if they have a subcontract

let after the work begins, so that the name of every subcontractor

shall be known to the above before said subcontractor initiates his

work.