Okla. Stat. tit. 36, § 36-2122: Dividend to stockholders

A. A domestic stock insurer shall not pay any ordinary cash

dividend to stockholders except out of that part of its available

surplus funds which is derived from realized net profits on its

business. The restriction shall apply to all extraordinary

dividends, as defined in subsection B of Section 1636 of this title.

B. A stock dividend may be paid out of any available surplus

funds in excess of the aggregate amount of surplus loaned to the

insurer pursuant to Section 2125 of this article.

C. A dividend otherwise proper may be payable out of the

insurer's earned surplus even though its total surplus is then less

than the aggregate of its past contributed surplus resulting from

issuance of its capital stock at a price in excess of the par value

thereof.