{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1007","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1007","heading":"Purchaser to withhold tax - Payment by purchaser","body":"All purchasers of oil or gas, or other minerals subject to the\n\ntax levied by this article shall recognize the Tax Commission's\n\norder to withhold payment for all production wherein the required\n\nproducers' reports are delinquent or the gross production tax and\n\npenalty, payable by any producer or royalty owner are unreported,\n\nunpaid or delinquent, until such reports are received or the tax and\n\npenalty paid; and on failure of the producer or royalty owner to\n\nfile reports and/or pay such tax and penalty, the purchaser of such\n\nproduction shall, on order of the Tax Commission, (1) withhold\n\npayment for all production until notified by the Tax Commission that\n\nall reports have been received, (2) pay such tax and penalty, and\n\nits receipt therefor shall be accepted by such producer or royalty\n\nowner in lieu of cash in settlement for such production. This shall\n\nalso apply in any case where a subsequent purchaser, or purchaser of\n\nsubsequent oil, gas or casinghead gas or other minerals shall be so\n\nnotified, and shall also apply when the interest against which such\n\ntax and penalty shall have accrued may have been transferred\n\nsubsequent to the accrual of said tax and penalty.","path":["OK Code","Title 68"],"source_url":"https://www.oklegislature.gov/OK_Statutes/CompleteTitles/os68.pdf","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:36Z","sha256":"d8380dbd7c2132354bd2a92c4c84e24a5ef22cca3ec45e93670cd5b6c240408c","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1006","next":"us-ok/okla.-stat.-tit.-68-68-1008"},"notice":"GroundRules: Original legal text. Not legal advice."}