Okla. Admin. Code § 710:40-1-13
If a reporting entity files a "no tax" report, it shall not be necessary for such entity to be issued a "no tax" license in any documentary form. For purposes of the Oklahoma Franchise Tab Code, any reference to a "license" shall refer only to the right or privilege to engage in business and it shall not be necessary for the Commission to issue any document evidencing such right or privilege. For purposes of any provision of the Oklahoma Franchise Tax Code relating to penalties for exercising or attempting to exercise powers without a license to do so, the term "license" shall refer to the right of the corporation or other organization to do business and shall not be construed to mean any document issued by the Oklahoma Tax Commission.
Okla. Admin. Code § 710:40-1-13