Okla. Stat. tit. 50 § 42
It shall be unlawful for any person, firm, corporation or association to lay out, establish, or use for burial purposes any cemetery, graveyard or burial grounds less than three-fourths (3/4) of one (1) mile from the incorporated line of any city of more than five thousand (5,000) inhabitants within this state, or within four (4) miles from the incorporated line of any city of this state, having a population of more than sixty-five thousand (65,000) inhabitants, and then within three-fourths (3/4) of one (1) mile from any tract of land plotted into lots or blocks, or otherwise subdivided for residence purposes, wherein lots, tracts, or blocks have been sold in good faith for residence purposes prior to the time of the location, opening, or use for such burial ground, graveyard or cemetery. Provided, that where cemeteries, graveyards or burial grounds have heretofore been used and maintained within less than three-fourths (3/4) of one (1) mile from the incorporated line of any city of more than five thousand (5,000) inhabitants within this state, or not less than four (4) miles from the incorporated line of any city of this state, having a population of more than sixty-five thousand (65,000) inhabitants, and not less than three-fourths (3/4) of one (1) mile from any tract of land plotted into lots or blocks, or otherwise subdivided for residence purposes, wherein lots, tracts or blocks have been sold in good faith for residence purposes, and additional lands are required for cemetery purposes, any person owning lands adjacent, may lay out and use, or sell the same to such cemetery to be used as an addition to such cemetery, and the use of such additional lands for such purposes shall not be prohibited hereby. Provided, however, that the provisions of this act shall not apply to the laying out, establishing, or using for burial purposes any cemetery, graveyard or burial ground in cities containing a population over three hundred thousand (300,000), according to the preceding Federal Decennial Census, whenever authority for such construction and operation has been obtained from a governmental planning commission having jurisdiction over zoning and building regulations covering the area wherein such cemetery, or burial ground is proposed to be located.
Okla. Stat. tit. 50, § 42