{"data":{"id":"us-ok/okla.-stat.-tit.-68-68-1012","jurisdiction":"us-ok","citation":"Okla. Stat. tit. 68, § 68-1012","heading":"Lien for tax - Liability not released by provision for","body":"payment.\n\nThe tax herein referred to shall, at all times, be and\n\nconstitute a first and paramount lien against the purchaser's or\n\nproducer's property as the case may be, both real and personal; and\n\nthe provisions hereof, making the purchaser liable to pay such tax,\n\nand the provisions requiring the producer to pay the royalty owner's\n\ntax, in no wise releases the producer or purchaser from liability to\n\npay same, in all cases where such tax is not paid.","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":"595c55dffc6e32e1089229960b3b21bbad8a687a2928dd5a82c56fa404fcca8f","source_id":"us-ok","stale":false,"prev":"us-ok/okla.-stat.-tit.-68-68-1011","next":"us-ok/okla.-stat.-tit.-68-68-1013"},"notice":"GroundRules: Original legal text. Not legal advice."}