Okla. Stat. tit. 68, § 68-1801: Classification for taxation

Cooperative, nonprofit, membership corporations organized or

operating under the provisions of the Rural Electric Cooperative

Act, Senate Bill No. 141, as enacted by the Seventeenth Oklahoma

Legislature, for the generation, transmission and distribution of

electric energy, are hereby expressly classified for purposes of

taxation. Such corporations are hereinafter referred to as

"Cooperatives".