§ 1012. Lien for tax--Liability not released by provision for payment
Oklahoma Statutes AnnotatedTitle 68. Revenue and Taxation
68 Okl.St.Ann. § 1012
§ 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.
Credits
Laws 1963, c. 365, § 2, emerg. eff. June 22, 1963. Renumbered from Title 68, § 10-1012 by Laws 1965, c. 215, § 2.
68 Okl. St. Ann. § 1012, OK ST T. 68 § 1012
Current with emergency effective legislation through Chapter 257 of the Second Regular Session of the 59th Legislature (2024). Some sections may be more current, see credits for details.
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