Oklahoma Code § 36-2134

Title 36. Insurance: Reinsurance, mutual insurers
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A.  A domestic mutual insurer may accept reinsurance for the
same kinds of insurance and within the same limits as it is
authorized to transact direct unless such reinsurance is prohibited
by its articles of incorporation.
B.  A domestic mutual insurer may reinsure all or any part of
its business in force, or all or any part of a major class thereof,

with another insurer, stock or mutual, by an agreement or
reinsurance treaty.  Any reinsurance of all its business or all of a
major class of its business shall be subject to the approval of the
Insurance Commissioner.

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