Okla. Stat. tit. 36, § 36-6150: Payment of taxes

A. Coincident with the filing of the annual report prescribed

by Section 9 of this act, each prepaid dental plan organization

shall pay to the State Treasurer through the Commissioner a tax for

transacting a prepaid dental plan. The obligation shall be

determined as follows:

1. If a domestic organization, two percent (2%) of prepaid net

charges received from members in this state.

2. If a foreign organization, two percent (2%) of prepaid net

charges received from members in this state.

B. An organization may offset this tax in whole or in part by

payment of state corporate income tax, as provided for in Section

2355 of Title 68 of the Oklahoma Statutes. However, an organization

shall not be able to carry over to a succeeding year any credit for

paying corporate income tax not used during a year.