Oklahoma § 68-1012 - Lien for tax - Liability not released by provision for
Full text of Oklahoma Oklahoma Statutes § 68-1012 — Lien for tax - Liability not released by provision for, with citation guidance and answers to common questions.
§ 68-1012. Lien for tax - Liability not released by provision for
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.
Laws 1963, c. 365, § 2; Laws 1965, c. 215, § 2.
Source: official Oklahoma text · Last verified 2026-08-27
Frequently Asked Questions About Oklahoma § 68-1012
What does Oklahoma Statutes § 68-1012 cover?
Section 68-1012 ("Lien for tax - Liability not released by provision for") is part of the Oklahoma Statutes, the codified statutory law of Oklahoma. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Oklahoma § 68-1012?
A common citation format is "Oklahoma Statutes § 68-1012" (Oklahoma). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Oklahoma law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Oklahoma official source linked on this page or consult a licensed Oklahoma attorney.
How does Oklahoma § 68-1012 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Oklahoma can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Oklahoma.