Okla. Stat. tit. 36, § 36-1919: Priority of certain claims

A. In a delinquency proceeding against an insurer domiciled in

this state, claims owning to residents of ancillary states shall be

preferred claims if like claims are preferred under the laws of this

state. All such claims owing to residents or nonresidents shall be

given equal priority of payment from general assets regardless of

where such assets are located.

B. In a delinquency proceeding against an insurer domiciled in

a reciprocal state, claims owing to residents of this state shall be

preferred if like claims are preferred by the laws of that state.

C. The owners of special deposit claims against an insurer for

which a receiver is appointed in this or any other state shall be

given priority against their several special deposits in accordance

with the provisions of the statutes governing the creation and

maintenance of such deposits. If there is a deficiency in any such

deposit so that the claims secured thereby are not fully discharged

therefrom, the claimants may share in the general assets, but such

sharing shall be deferred until general creditors, and also

claimants against other special deposits who have received smaller

percentages from their respective special deposits, have been paid

percentages of their claims equal to the percentage paid from the

special deposit.

D. The owner of a secured claim against an insurer for which a

receiver has been appointed in this or any other state may surrender

his security and file his claim as a general creditor, or the claim

may be discharged by resort to the security, in which case the

deficiency, if any, shall be treated as a claim against the general

assets of the insurer on the same basis as claims of unsecured

creditors. If the amount of the deficiency has been adjudicated in

ancillary proceedings as provided in this article or if it has been

adjudicated by a court of competent jurisdiction in proceedings in

which the domiciliary receiver has had notice and opportunity to be

heard, such amounts shall be conclusive; otherwise the amount shall

be determined in the delinquency proceeding in the domiciliary

state.