Okla. Stat. tit. 36, § 36-6714
This is the official text of Okla. Stat. tit. 36, § 36-6714, 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.
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Premium tax
Official statutory text
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.
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.
Status: in_force · Read it on the official government site
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