The ‘domicile’ of an insurer means:

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(1) As to insurers formed under the laws of Canada or any province thereof, the province in which the insurer’s head office is located.

(2) As to other alien insurers, as provided in ORS § 731.096.

(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]