Section 15-71-108 - Purchaser to deduct and remit assessment to commission - Remission by producer(a) A person purchasing oil in this state at the well or a person selling gas at the first point of sale under a contract or agreement requiring payments for production to the respective owners thereof, in respect of which production any sums assessed under the provisions of § 15-71-107 are payable to the Oil and Gas Commission, is authorized, empowered, and required to deduct from any sum so payable to a person the amount due the commission by virtue of the assessment and remit that sum to the commission.(b) A person taking oil or gas from a well in this state for use or resale, in respect of which production any sums assessed under the provisions of § 15-71-107 are payable to the commission, shall remit any sum so due to the commission in accordance with the commission's rules.Acts 1939, No. 105, § 7; A.S.A. 1947, § 53-107; Acts 2009, No. 1175, § 6.