Okla. Stat. tit. 68, § 68-1802: Statements of gross receipts

Within sixty (60) days after this act shall become effective,

each Cooperative shall file with the Oklahoma Tax Commission, on

forms prescribed thereby, a statement of its total gross receipts

derived from the sale and distribution of electric energy during the

period beginning January 1, 1943, and ending on the last day of the

calendar month next preceding the time for making such statement and

shall pay the tax hereinafter levied thereon; and, on or before the

twentieth day of each month thereafter each cooperative shall so

file such statement of such gross receipts so derived during the

next preceding calendar month and pay the tax hereinafter levied

thereon; each such statement shall contain such other and further

information as the Oklahoma Tax Commission may require and shall be

sworn to and verified by an officer of the cooperative.