Whenever restricted Indian lands in the State of Oklahoma are subject to gross production tax on minerals, including oil and gas, the Secretary of the Interior, in his discretion, may cause such tax or taxes due the State of Oklahoma to be paid in the manner provided for by the statutes of the State of Oklahoma.
25 U.S. Code § 5210. Payment of gross production taxes; method
(Aug. 25, 1937, ch. 772, 50 Stat. 806.)