Okla. Stat. tit. 68, § 68-1007: Purchaser to withhold tax - Payment by purchaser

All purchasers of oil or gas, or other minerals subject to the

tax levied by this article shall recognize the Tax Commission's

order to withhold payment for all production wherein the required

producers' reports are delinquent or the gross production tax and

penalty, payable by any producer or royalty owner are unreported,

unpaid or delinquent, until such reports are received or the tax and

penalty paid; and on failure of the producer or royalty owner to

file reports and/or pay such tax and penalty, the purchaser of such

production shall, on order of the Tax Commission, (1) withhold

payment for all production until notified by the Tax Commission that

all reports have been received, (2) pay such tax and penalty, and

its receipt therefor shall be accepted by such producer or royalty

owner in lieu of cash in settlement for such production. This shall

also apply in any case where a subsequent purchaser, or purchaser of

subsequent oil, gas or casinghead gas or other minerals shall be so

notified, and shall also apply when the interest against which such

tax and penalty shall have accrued may have been transferred

subsequent to the accrual of said tax and penalty.