Okla. Stat. tit. 36, § 36-2513: Statement filed annually with Insurance Commissioner

The annual business of each and every corporation, company or

association transacting business under the provisions of this

article shall close on the 31st day of December, of each year, and

it shall, within sixty (60) days thereafter, prepare and file in the

office of the Insurance Commissioner, or other officer having

supervision of insurance matters, a detailed statement, made on

blanks furnished by the Insurance Commissioner, and verified under

oath by the president and secretary of the company or association

giving all information in detail that the Insurance Commissioner may

require, so that its true financial condition may be known.