Okla. Stat. tit. 68, § 68-1012
This is the official text of Okla. Stat. tit. 68, § 68-1012, part of Oklahoma’s Stat. tit. 68, — part of the compiled statutory law of Oklahoma, published by the state as "Stat. tit. 68,." Browse the sections below, each linked to its official government source.
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Lien for tax - Liability not released by provision for
Official statutory text
payment.
The tax herein referred to shall, at all times, be and
constitute a first and paramount lien against the purchaser's or
producer's property as the case may be, both real and personal; and
the provisions hereof, making the purchaser liable to pay such tax,
and the provisions requiring the producer to pay the royalty owner's
tax, in no wise releases the producer or purchaser from liability to
pay same, in all cases where such tax is not paid.
The tax herein referred to shall, at all times, be and
constitute a first and paramount lien against the purchaser's or
producer's property as the case may be, both real and personal; and
the provisions hereof, making the purchaser liable to pay such tax,
and the provisions requiring the producer to pay the royalty owner's
tax, in no wise releases the producer or purchaser from liability to
pay same, in all cases where such tax is not paid.
Status: in_force · Read it on the official government site
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