Okla. Stat. tit. 36, § 36-7108: Exceptions to application of act

A. The provisions of the Perpetual Care Fund Act shall not

apply to municipal, religious, fraternal, or nonprofit entities,

free community burial grounds, county cemetery associations, Indian

tribal cemeteries on tribal land and charitable or eleemosynary

institutions operating cemeteries in this state.

B. The provisions of the Perpetual Care Fund Act may apply to

unincorporated cemetery associations operating cemeteries in this

state. Unincorporated cemetery associations that make application

with the Insurance Commissioner to maintain a perpetual care fund

and are approved by the Commissioner shall comply with all

provisions of the Perpetual Care Fund Act.