Oklahoma Code § 36-2122

Title 36. Insurance: Dividend to stockholders
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A.  A domestic stock insurer shall not pay any ordinary cash
dividend to stockholders except out of that part of its available
surplus funds which is derived from realized net profits on its
business.  The restriction shall apply to all extraordinary
dividends, as defined in subsection B of Section 1636 of this title.
B.  A stock dividend may be paid out of any available surplus
funds in excess of the aggregate amount of surplus loaned to the
insurer pursuant to Section 2125 of this article.
C.  A dividend otherwise proper may be payable out of the
insurer's earned surplus even though its total surplus is then less
than the aggregate of its past contributed surplus resulting from
issuance of its capital stock at a price in excess of the par value
thereof.

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