Oklahoma Code § 36-6470.20

Title 36. Insurance: Sanctions
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A captive insurance company failing to make returns or to pay
all taxes required by this section is subject to sanctions provided
in the Oklahoma Insurance Code.
Added by Laws 2004, c. 334, § 27, emerg. eff. May 25, 2004.  Amended
by Laws 2013, c. 41, § 17, eff. Nov. 1, 2013; Laws 2015, c. 298, §
22, eff. Nov. 1, 2015.

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