Oklahoma Code § 36-625.3

Title 36. Insurance: Insurance companies - Home office - Tax credit
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An insurance company that has operated a regional home office in
this state that has qualified for the tax credit provided for in
Section 625.1 of Title 36 of the Oklahoma Statutes and that
redomiciles and moves its home office to this state shall continue
to receive such tax credit under the terms for which is was
originally allowed.

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