Okla. Stat. tit. 68, § 68-1021

The gross production tax levied by the preceding section shall

be reported to and collected by the Tax Commission at the same time

and in the same manner as is now provided by law for the collection

of gross production tax on ore. Upon being collected the taxes

shall be apportioned precisely like taxes collected under Sections

1001-1016 of this Code. On ores sold at the time of production, the

tax thereon shall be paid by the producer, who is hereby authorized

to deduct in making settlement with the producer and/or royalty

owner the amount of tax so paid; provided, that in the event ore on

which such tax becomes due is not sold at the time of production,

but is retained by the producer, the tax on such ore not so sold

shall be paid by the producer for himself, including the tax due on

royalty ore not sold; provided, further, that in settlement with the

royalty owner, such producer shall have the right to deduct the

amount of tax so paid on royalty ore, or to deduct therefrom royalty

ore equivalent in value at the time such tax becomes due with the

amount of tax paid.