La. Revenue and Taxation § 47:638
Every person purchasing oil, gas or any other natural resource severed from the soil or water, under contracts or agreements requiring the purchaser to make payment direct to the owners of the oil, gas or other natural resources, shall deduct from any amount due any owner the amount of the tax levied by this Part before making such payments.
Every person purchasing on the open market oil, gas or any other natural resource severed from the soil or water upon which the tax levied by this Part has not been paid shall deduct from any amount due the seller the amount of tax levied by this Part before making payment.
Every person purchasing oil, gas, or any other natural resource severed from the soil or water, upon which a tax is levied by this Part, who fails to deduct and withhold the amount of taxes due as required by this Section, shall be liable to the state for the full amount of taxes, interest, and penalties that should have been deducted or withheld under the provisions of this Part, and remitted to the state by the purchaser.
All persons required to deduct from amounts due to others the tax herein levied shall file with the collector, and with the tax collector of the parish where the natural resources are severed the reports herein required, and shall at the same time pay to the collector of revenue the amount of the tax deducted or withheld, or the amount of taxes and interest due if not deducted or withheld, under the provisions of this Part; but nothing herein shall be construed as releasing the person severing the natural resources from the liability for the payment of the taxes.
La. Revenue and Taxation § 47:638