SHARES OF STOCK; PERSONAL PROPERTY, TRANSFER AND TAXATION The shares of stock in every corporation shall be deemed personal property and transferable as provided for in the Uniform Commercial Code - Investment Securities. No stock or bonds issued by any corporation organized in accordance with the provisions of the Oklahoma General Corporation Act shall be taxed by this state when the same shall be owned by nonresidents of this state or by foreign corporations.Added by Laws 1986, c. 292, § 40, eff. Nov. 1, 1986.
Oklahoma Legal Code