2011 ORS § 731.092¹
The domicile of an insurer means:
(1) As to insurers formed under the laws of Canada or any province thereof, the province in which the insurers head office is located.
(2) As to other alien insurers, as provided in ORS 731.096 (Domicile of alien insurer).
(3) As to all other insurers, the state under the laws of which the insurer was formed or, if the insurer has been redomesticated to another state, the state to which it has been redomesticated. [1967 c.359 §19; 1995 c.639 §13]