Okla. Stat. tit. 68, § 68-3403: Notices - Filing

A. Notices of liens, certificates, and other notices affecting

federal tax liens or other federal liens must be filed in accordance

with the Uniform Federal Lien Registration Act.

B. After any notice required by the Uniform Federal Lien

Registration Act to the owner of real property located in the State

of Oklahoma, notices of liens upon real property for obligations

payable to the United States and certificates and notices affecting

the liens shall be filed in the office of the county clerk of the

county in which the real property subject to the liens is situated.

C. Notices of federal liens upon personal property, whether

tangible or intangible, for obligations payable to the United States

and certificates and notices affecting the liens shall be filed as

follows:

1. If the person against whose interest the lien applies is a

corporation or a partnership whose principal executive office is in

this state, as these entities are defined in the internal revenue

laws of the United States, in the office of the county clerk of

Oklahoma County, Oklahoma;

2. If the person against whose interest the lien applies is a

trust that is not covered by paragraph 1 of this subsection, in the

office of the county clerk of Oklahoma County, Oklahoma;

3. If the person against whose interest the lien applies is the

estate of a decedent, in the office of the county clerk of Oklahoma

County, Oklahoma;

4. In all other cases, in the office of the county clerk of the

county where the person against whose interest the lien applies

resides at the time of filing of the notice of lien.