Each insurer authorized to do business under the provisions of the Oklahoma Insurance Code shall file quarterly financial statements, along with any supplemental filings, electronically with the National Association of Insurance Commissioners (NAIC) by electronic means and format as approved by the NAIC. Each insurer shall file electronically on or before the due dates specified in the Oklahoma Insurance Code and the NAIC Annual Statement Insurance Handbook.
Okla. Admin. Code § 365:25-7-75