Okla. Admin. Code § 165:5-7-59
(a) Southwestern Bell Telephone Company. When any exchange is served by a central office or offices located in an adjacent state and the lesser of ten percent (10%) or five hundred (500) of the customers served by such exchange are located in Oklahoma, except when the exchange has fewer than five hundred (500) customers the ten percent (10%) limitation shall not apply, the basic local exchange services within the Oklahoma portion of such exchange shall be furnished at the rates and charges prescribed for the adjacent state within which such central office or offices are located; provided that:
(b) Other Telephone Companies with multi-state exchanges. When any exchange is served by a central office or offices located in an adjacent state and the lesser of ten percent (10%) or five hundred (500) of the customers served by such exchange are located in Oklahoma, except when the exchange has fewer than five hundred (500) customers the ten percent (10%) limitation shall not apply, the rates, charges and terms and conditions of service within the Oklahoma portion of such exchange shall be those prescribed by the Regulatory Agency of the adjacent state within which such central office or offices are located; provided that: