Okla. Stat. tit. 69, § 621
All county highways on county lines in this state shall be maintained and constructed by the counties adjoining. County commissioners of each of the counties or other jurisdictions between which such roads are located may enter into agreements to provide for said maintenance and construction.
Laws 1968, HB 501, c. 415, § 621, emerg. eff. July 1, 1968; Amended by Laws 2015, HB 1148, c. 302, § 2, emerg. eff. July 1, 2015 (superseded document available).