{"data":{"id":"us-ok/okla.-stat.-tit.-52-52-287.12","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 52, § 52-287.12","heading":"Receipts as income","body":"Neither the unit production or proceeds from the sale thereof,\n\nnor other receipts shall be treated, regarded, or taxed as income or\n\nprofits of the unit; but instead, all such receipts shall be the\n\nincome of the several persons to whom or to whose credit the same\n\nare payable under the plan of unitization. To the extent the unit\n\nmay receive or disburse said receipts it shall only do so as a\n\ncommon administrative agent of the persons to whom the same are\n\npayable.","path":["OK Code","Title 52"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os52.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"fc9c17314e87939967ad9715498483546eec6bc13d40228616d104862b0a5fda","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-52-52-287.11","next":"us-ok/okla.-stat.-tit.-52-52-287.13"},"notice":"GroundRules: Original legal text. Not legal advice."}