Okla. Stat. tit. 68, § 68-202: Definitions

The terms defined in this section shall, in this article, be

construed as follows:

(a) The term "Tax Commission" shall mean the Oklahoma Tax

Commission;

(b) The term "state tax" shall mean any tax which is payable to,

collectible by or administered by the Oklahoma Tax Commission;

(c) The term "state tax law" shall mean any law of the State of

Oklahoma which levies, imposes, or relates to a state tax as herein

defined;

(d) The term "taxpayer" shall mean:

(1) Any person owing or liable to pay any state tax;

(2) Any person required to file a report, a return, or remit any

tax required by the provisions of any state tax law;

(3) Any person required to obtain a license or a permit or to

keep any records under the provisions of any state tax law;

(e) The term "person" means an individual, trust, estate,

fiduciary, partnership, limited liability company, or a corporation,

and shall include any municipal subdivision of the state;

(f) The term "individual" means a natural person;

(g) The term "corporation" means an organization, other than a

partnership, as hereinafter defined:

(1) Created or organized under the laws of Oklahoma;

(2) Qualified to do or doing business in Oklahoma, in a

corporate or organized capacity, by virtue of creation or

organization under the laws of the United States or of some state,

territory or district, or of a foreign country;

(3) Associations, joint-stock companies, insurance companies,

including surety and bond companies;

(4) Business trusts, which shall mean and include common law

trusts, such as Massachusetts trusts and every other business

organization consisting essentially of an arrangement whereby

property is conveyed to one or more trustees for purposes other than

the protection and conservation of assets or the protection of

debtholders; and

(5) National banking associations, state banks, and trust

companies;

(h) The term "fiduciary" means a guardian, trustee, executor,

administrator, receiver, conservator or any person, whether

individual or corporate, acting in any fiduciary capacity for any

person, trust or estate;

(i) The term "partnership" includes a syndicate, group, pool,

joint venture or other unincorporated organization, through or by

means of which any business, financial operation or venture is

carried on, and which is not a trust or estate or classed as a

corporation within the provisions of this article; and the term

"partner" includes a member of such syndicate, group, pool, joint

venture or organization;

(j) The term "limited liability company" means an organization

other than a corporation or partnership which is organized pursuant

to Section 2000 et seq. of Title 18 of the Oklahoma Statutes.

Except as otherwise specifically provided, for all purposes under

Title 68 of the Oklahoma Statutes, a domestic limited liability

company shall be treated the same and taxed as a domestic

partnership and a foreign limited liability company shall be treated

the same and taxed as a foreign partnership, provided that such

domestic or foreign limited liability companies are classified as

partnerships for federal income tax purposes.