Okla. Stat. tit. 68, § 2807.1

A. For purposes of the exemption authorized pursuant to subsection B of Section 6 of Article X of the Oklahoma Constitution, "livestock employed in support of the family" means all horses, cattle, mules, asses, sheep, swine, goats, poultry, and any other livestock. B. For purposes of the exemption authorized pursuant to subsection B of Section 6 of Article X of the Oklahoma Constitution, and for purposes of this section, livestock owned by a general partnership, limited partnership, corporation, limited liability company, estate, trust, or other lawfully recognized entity, including animals owned wholly or in part by a resident of a state other than this state and a corporation incorporated in a state other than this state, shall be deemed to be livestock employed in support of the family.