Okla. Stat. tit. 68, § 68-1006: Payment where ownership is in dispute - Assignment as

security.

Whenever oil, gas or any other minerals upon which gross

production tax is paid under the laws of the State of Oklahoma, are

in litigation or dispute involving ownership of such oil, gas or

other minerals, subject to such tax, and such oil, gas or other

minerals are sold, the usual gross production tax, as provided by

law, shall be paid from the proceeds or funds in the hands of the

purchaser of such oil, gas or other minerals; and in lieu of payment

for such production, to the extent of such tax, the Tax Commission's

receipt therefor shall be accepted in lieu of money in settlement of

the purchase price of such production; and whenever any such oil,

gas or other minerals are assigned as security for debt or

otherwise, such tax shall be likewise paid by such assignee; and

such tax shall constitute a lien upon the interest assigned, which

shall be paramount to such indebtedness for which the assignment is

made; and whenever such tax shall become delinquent, the usual

penalty shall apply.