Okla. Stat. tit. 36, § 36-6150
This is the official text of Okla. Stat. tit. 36, § 36-6150, part of Oklahoma’s Stat. tit. 36, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 36,." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
Payment of taxes
Official statutory text
A. Coincident with the filing of the annual report prescribed
by Section 9 of this act, each prepaid dental plan organization
shall pay to the State Treasurer through the Commissioner a tax for
transacting a prepaid dental plan. The obligation shall be
determined as follows:
1. If a domestic organization, two percent (2%) of prepaid net
charges received from members in this state.
2. If a foreign organization, two percent (2%) of prepaid net
charges received from members in this state.
B. An organization may offset this tax in whole or in part by
payment of state corporate income tax, as provided for in Section
2355 of Title 68 of the Oklahoma Statutes. However, an organization
shall not be able to carry over to a succeeding year any credit for
paying corporate income tax not used during a year.
by Section 9 of this act, each prepaid dental plan organization
shall pay to the State Treasurer through the Commissioner a tax for
transacting a prepaid dental plan. The obligation shall be
determined as follows:
1. If a domestic organization, two percent (2%) of prepaid net
charges received from members in this state.
2. If a foreign organization, two percent (2%) of prepaid net
charges received from members in this state.
B. An organization may offset this tax in whole or in part by
payment of state corporate income tax, as provided for in Section
2355 of Title 68 of the Oklahoma Statutes. However, an organization
shall not be able to carry over to a succeeding year any credit for
paying corporate income tax not used during a year.
Status: in_force · Read it on the official government site
Need a lawyer in Oklahoma?
Find a Oklahoma lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.