Okla. Stat. tit. 36, § 36-2413: Reports; examination of records

Every mutual benefit association doing business within this

state under this article, shall on or before the last day of

February, of each year, make and file with the Insurance

Commissioner of this state, a report and a statement of its affairs,

business and operations, during the year ending on the thirty-first

day of December immediately preceding. Such annual report shall be

on blanks prepared by the Insurance Commissioner, verified under

oath by a duly authorized officer of such association, and shall, so

far as applicable, be substantially as provided in Section 623,

Article 6 of this Code.

B. No such association shall act as an insurer and no such

association shall transact insurance in this state except as

authorized by a subsisting authority granted to it by the Insurance

Commissioner.