Okla. Stat. tit. 36, § 36-6470.24.2: Inspection and preservation of records

A. Unless otherwise approved by the Commissioner, a captive

insurance company formed under the provisions of this act shall

maintain its books, records, documents, accounts, vouchers and

agreements in this state.

A captive insurance company shall make its books, records,

documents, accounts, vouchers and agreements available for

inspection by the Commissioner at any time. A captive insurance

company shall keep its books, records, documents, accounts, vouchers

and agreements in such manner that its financial condition, affairs

and operations can be readily ascertained and in such manner that

the Commissioner may readily verify its financial statements and

determine its compliance with this act.

B. Unless otherwise approved by the Commissioner, all original

books, records, documents, accounts, vouchers and agreements of a

captive insurance company formed under the provisions of this act

must be preserved and kept available in this state for the purpose

of examination and inspection until the Commissioner approves the

destruction or other disposition of the books, records, documents,

accounts, vouchers and agreements. If the Commissioner approves the

preservation and keeping of the foregoing outside this state, the

captive insurance company shall maintain a complete and true copy of

each such original in the state. Books, records, documents,

accounts, vouchers and agreements may be photographed, reproduced on

film or stored and reproduced electronically.