{"data":{"id":"us-ok/okla.-stat.-tit.-17-17-514","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 17, § 17-514","heading":"Taxation of unit production or sale proceeds","body":"Neither the unit production nor proceeds from the sale thereof\n\nshall be treated, regarded or taxed as income or profits to the\n\nunit. Instead, such receipts shall be the income of the several\n\npersons to whom same are payable under the plan of unitization. To\n\nthe extent the unit may receive or disburse any receipts it shall\n\nonly do so as a common administrative agent of the persons to whom\n\nthe same are payable.","path":["OK Code","Title 17"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os17.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"0893b000b9033f834d79f64ccfb9860daf3eb0011951c09d35b7b230ca604f7c","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-17-17-513","next":"us-ok/okla.-stat.-tit.-17-17-515"},"notice":"GroundRules: Original legal text. Not legal advice."}