Oklahoma Statutes
§ 68-1012 — Lien for tax - Liability not released by provision for
Oklahoma § 68-1012
JurisdictionOklahoma
Title 68Revenue And Taxation
This text of Oklahoma § 68-1012 (Lien for tax - Liability not released by provision for) is published on Counsel Stack Legal Research, covering Oklahoma primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Okla. Stat. tit. 68, § 68-1012 (2026).
Text
payment. The tax herein referred to shall, at all times, be and constitute a first and paramount lien against the purchaser's or producer's property as the case may be, both real and personal; and the provisions hereof, making the purchaser liable to pay such tax, and the provisions requiring the producer to pay the royalty owner's tax, in no wise releases the producer or purchaser from liability to pay same, in all cases where such tax is not paid.
Free access — add to your briefcase to read the full text and ask questions with AI
Legislative History
Laws 1963, c. 365, § 2; Laws 1965, c. 215, § 2.
Nearby Sections
15
§ 68-1001.2
Definitions.§ 68-1001.3
Repealed§ 68-1001.3a
Economically at-risk oil or gas lease - Tax§ 68-1004a
RepealedCite This Page — Counsel Stack
Bluebook (online)
Oklahoma § 68-1012, Counsel Stack Legal Research, https://law.counselstack.com/statute/ok/68/68-1012.