Okla. Stat. tit. 36, § 36-6459.1: Premium taxes

Premium taxes and taxes on premiums paid for coverage of risks

resident or located in this state by a purchasing group or any

members of the purchasing group shall be:

1. Imposed at the same rate and subject to the same interest,

fines and penalties as applicable to premium taxes and taxes on

premiums paid for similar coverage from a similar insurance source;

and

2. Paid by the insurance source, the agent or broker for the

purchasing group, the purchasing group or any members of the

purchasing group.