Okla. Stat. tit. 68, § 68-2848: Railroads, air carriers and public service corporations -

Sworn lists or schedules.

A. Every railroad, air carrier and public service corporation

organized, existing, or doing business in this state, shall, on or

before April 15 of each year, return sworn lists or schedules of its

taxable property to the Oklahoma Tax Commission as provided by law,

or as may be required by the Commission; and such property shall be

listed with reference to the amount, kind, and value as of the first

day of January of the year in which it is listed; and said property

shall be subject to taxation for county, municipal, public school

and other purposes to the same extent as the real and personal

property of individuals.

B. The Oklahoma Tax Commission may request certain financial

data be included on any statement or schedule including, but not

limited to:

1. The amount of capital stock authorized, and the number of

shares into which such capital stock is divided;

2. The amount of capital stock paid up;

3. The market value of such stock, or if no market value, then

the actual value of the shares of stock; and

4. The total amount of bonded indebtedness.