Okla. Stat. tit. 68, § 68-1805: Statements of mileage of lines

On or prior to the first day of May, 1943, and on or before the

first day of March of each succeeding year, each such cooperative

shall file with the Oklahoma Tax Commission, on forms prescribed by

said Commission, a statement of the total number of miles of line of

such cooperative, owned, maintained, and operated by such

cooperative, in each county and school district of the state as of

January first of each year; and each such cooperative shall likewise

file a statement of the total number of miles of line owned,

maintained, and operated as of January first of each year within

each school district of each county with the county treasurer of

each county.