Okla. Stat. tit. 36, § 36-6714: Premium tax

A. A travel insurer shall pay premium tax, as provided in

Section 624 of this title, on travel insurance premiums paid by any

of the following:

1. An individual primary policyholder who is a resident of this

state;

2. A primary certificate-holder who is a resident of this state

who elects coverage under a group travel insurance policy; or

3. A blanket travel insurance policyholder that is a resident

of this state, or has its principal place of business or the

principal place of business of an affiliate or subsidiary that has

purchased blanket travel insurance in this state for eligible

blanket group members, subject to any apportionment rules which

apply to the insurer across multiple taxing jurisdictions or that

permit the insurer to allocate premium on an apportioned basis in a

reasonable and equitable manner in those jurisdictions.

B. A travel insurer shall:

1. Document the state of residence or principal place of

business of the policyholder or certificate-holder, as required in

subsection A of this section; and

2. Report as premium only the amount allocable to travel

insurance and not any amounts received for travel assistance

services or cancellation fee waivers.

C. For purposes of this section:

1. “Primary certificate holder” means an individual person who

elects and purchases travel insurance under a group policy; and

2. “Primary policyholder” means an individual person who elects

and purchases individual travel insurance.