{"data":{"id":"us-ok/okla.-stat.-tit.-36-36-6714","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 36, § 36-6714","heading":"Premium tax","body":"A. A travel insurer shall pay premium tax, as provided in\n\nSection 624 of this title, on travel insurance premiums paid by any\n\nof the following:\n\n1. An individual primary policyholder who is a resident of this\n\nstate;\n\n2. A primary certificate-holder who is a resident of this state\n\nwho elects coverage under a group travel insurance policy; or\n\n3. A blanket travel insurance policyholder that is a resident\n\nof this state, or has its principal place of business or the\n\nprincipal place of business of an affiliate or subsidiary that has\n\npurchased blanket travel insurance in this state for eligible\n\nblanket group members, subject to any apportionment rules which\n\napply to the insurer across multiple taxing jurisdictions or that\n\npermit the insurer to allocate premium on an apportioned basis in a\n\nreasonable and equitable manner in those jurisdictions.\n\nB. A travel insurer shall:\n\n1. Document the state of residence or principal place of\n\nbusiness of the policyholder or certificate-holder, as required in\n\nsubsection A of this section; and\n\n2. Report as premium only the amount allocable to travel\n\ninsurance and not any amounts received for travel assistance\n\nservices or cancellation fee waivers.\n\nC. For purposes of this section:\n\n1. “Primary certificate holder” means an individual person who\n\nelects and purchases travel insurance under a group policy; and\n\n2. “Primary policyholder” means an individual person who elects\n\nand purchases individual travel insurance.","path":["OK Code","Title 36"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os36.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"5bc8a2957ec42f03a2dde08b854e532433e93c572482f665596a9f43536a443e","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-36-36-6713","next":"us-ok/okla.-stat.-tit.-36-36-6715"},"notice":"GroundRules: Original legal text. Not legal advice."}