Okla. Stat. tit. 68, § 68-2372: Returns by banking institutions

Except as otherwise provided for in the Pass-Through Entity Tax

Equity Act of 2019, every national banking association or state

bank, subject to taxation under this act, shall make its return to

the Tax Commission at the same time and in the same manner required

of other corporations, as specified herein, and except to the manner

of computing the net income subject to the tax levied by this act,

each shall be subject to all other provisions of this act applicable

to such other corporations.