Okla. Stat. tit. 70, § 21-112
Nothing in this act shall be intended to give private schools tax exemption status except as provided by law. This act shall apply to an entity defined as a private school regardless of that entity's federal or state tax classification.
Laws 1970, HB 1403, c. 65, § 13, emerg. eff. July 1, 1970; Amended by Laws 1971, HB 1155, c. 281, § 24-123, emerg. eff. July 2, 1971; Amended by Laws 2014, SB 1460, c. 276, § 11 (superseded document available).