Okla. Stat. tit. 17, § 17-514: Taxation of unit production or sale proceeds

Neither the unit production nor proceeds from the sale thereof

shall be treated, regarded or taxed as income or profits to the

unit. Instead, such receipts shall be the income of the several

persons to whom same are payable under the plan of unitization. To

the extent the unit may receive or disburse any receipts it shall

only do so as a common administrative agent of the persons to whom

the same are payable.