Okla. Stat. tit. 68, § 68-2385: Specified tax return preparers – Electronic filing

Any specified tax return preparer shall file all individual

income tax returns prepared by such preparer by electronic means.

The term “specified tax return preparer” shall have the same meaning

as provided in Section 6011 of the Internal Revenue Code of 1986, as

amended. The preparation of a substantial part of a return or claim

for refund is treated as if it were the preparation of the entire

return or claim for refund. This section shall apply to all returns

filed after December 31, 2010.