Section 6459.1 - Premium taxesPremium taxes and taxes on premiums paid for coverage of risks resident or located in this state by a purchasing group or any members of the purchasing group shall be:
1. Imposed at the same rate and subject to the same interest, fines and penalties as applicable to premium taxes and taxes on premiums paid for similar coverage from a similar insurance source; and2. Paid by the insurance source, the agent or broker for the purchasing group, the purchasing group or any members of the purchasing group.Okla. Stat. tit. 36, § 6459.1
Added by Laws 2021 , c. 314, s. 10, eff. 11/1/2021.