Okla. Stat. tit. 68, § 68-3203: Persons obligated to pay tax - Requisite stamps -

Recording.

A. The taxes imposed by Section 3201 of this title shall be

paid by any person who makes, signs, issues, or sells any of the

documents and instruments subject to the taxes imposed by Section

3201 of this title, or for whose use or benefit the same are made,

signed, issued or sold.

B. Only documentary stamps shall be used in payment of the tax

imposed by Section 3201 of this title. The requisite stamps shall

be affixed to the deed, instrument, or other writing by which the

realty is conveyed. Said tax is not to be considered paid until the

requisite stamps are affixed to the deed, instrument, or other

writing by which the realty is conveyed, which stamps must be

affixed before the deed is accepted for recording.

C. The name and address of the buyer shall be shown on the face

of the deed, instrument or other writing by which the realty is

conveyed prior to the recording of such deed, instrument or other

writing.