Okla. Stat. tit. 6, § 6-2013
Dividends
As the bylaws may provide and, pursuant to such regulations as
may be issued by the Oklahoma State Credit Union Board, the board of
directors of a credit union may declare a dividend to be paid at
different rates on different types of accounts from any available
balances in undivided earnings. If undivided earnings are depleted,
dividends can only be paid upon prior written approval of the
Commissioner.