Okla. Stat. tit. 36, § 36-628: Retaliation

When by or pursuant to the laws of any other state or foreign

country any premium or income or other taxes, or any fees, fines,

penalties, licenses, deposit requirements or other material

obligations, prohibitions or restrictions are imposed upon Oklahoma

insurers doing business, or that might seek to do business in such

other state or country, which in the aggregate are in excess of such

taxes, fees, fines, penalties, licenses, deposit requirements or

other obligations, prohibitions or restrictions directly imposed

upon similar insurers of such other state or foreign country under

the statutes of this state, so long as such laws continue in force

or are so applied, the same obligations, prohibitions and

restrictions of whatever kind shall be imposed upon similar insurers

of such other state or foreign country doing business in Oklahoma.

All insurance companies of other nations shall be held to the same

obligations and prohibitions that are imposed by the state where

they have elected to make their deposit and establish their

principal agency in the United States. Any tax, license or other

obligation imposed by any city, county or other political

subdivision of a state or foreign country on Oklahoma insurers or

their agents shall be deemed to be imposed by such state or foreign

country within the meaning of this section. The provisions of this

section shall not apply to ad valorem taxes on real or personal

property or to personal income taxes.