{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-2838","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-2838","heading":"Corporations - Lists or schedules of property - Tax","body":"liability of property - Statement of capital stock, capital,\n\nindebtedness and other financial information.\n\nA. All corporations organized, existing or doing business in\n\nthis state, other than railroads, air carriers and public service\n\ncorporations assessed by the State Board of Equalization, and other\n\nthan national banks, state banks and trust companies, and building\n\nand loan associations, shall, on or before March 15th of each year,\n\nreturn sworn lists or schedules of their taxable property within\n\neach county, to the county assessor of such county, and such\n\nproperty shall be listed with reference to amount, kind and value,\n\non the first day of January of the year in which it is listed; and\n\nsaid property shall be subject to taxation for county, municipal,\n\npublic school and other purposes to the same extent as the real and\n\npersonal property of private persons, in the taxing districts in\n\nwhich such property is located. Any real estate owned by such\n\ncorporation shall be assessed annually at the same time and in the\n\nsame manner as real estate belonging to private persons. In making\n\nsuch sworn lists, all corporations shall itemize their property in\n\nthe same manner and to the same extent as required by railroads, air\n\ncarriers and public service corporations.\n\nB. It shall be the duty of each corporation to make, under\n\noath, and deliver to the county assessor of the county where its\n\nprincipal business is transacted, a statement on forms prescribed by\n\nthe Oklahoma Tax Commission, of its authorized capital stock and the\n\namount of capital paid thereon, the amount of its outstanding bonded\n\nand other indebtedness, the total amount of its invested capital\n\nwithin and without Oklahoma, and such other financial information as\n\nmay be deemed necessary to enable the county assessor to determine\n\nthe value of real or personal property owned by any such\n\ncorporation; and each corporation shall also deliver to the county\n\nassessor of the county where its principal business is located, a\n\ncopy of all lists or schedules of property filed in every other\n\ncounty in this state.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"70f9ea5d001e9c14cd4ebceb5d7a969edf787f89366c838a0dac0de6f579f73d","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-2837","next":"us-ok/okla.-stat.-tit.-68-68-2839"},"notice":"GroundRules: Original legal text. Not legal advice."}