Okla. Stat. tit. 36, § 36-625.2: Premium tax credit - Applicable insurers

A. Except as provided by subsection B of this section, the tax

credits set forth in Section 625.1 of this title shall apply to

insurers who take action after November 1, 1987, to:

1. Establish new regional home offices; or

2. Expand existing regional home offices, and hire new

employees.

B. The tax credits set forth in Section 625.1 of this title

shall not be available to a contracted entity as defined in Section

4002.2 of Title 56 of the Oklahoma Statutes.

C. An insurer in either category of the requirements of

subsection A of this section must also meet the hiring minimum

requirements for the applicable tax credit bracket in Section 625.1

of this title.