La. Revenue and Taxation § 47:637
When any person actually engaged in severing oil or gas, or other natural resources from the soil or water, under contracts or agreements requiring payments direct to any owner of the proportionate share of such natural resource, as set out in R.S. 47:636, sells the oil or gas or other natural resource to another person, under contracts or agreements requiring the purchaser to pay the owners of the natural resources direct, then the person actually severing the natural resources from the soil or water, or actually operating the oil or gas property, may not be required to deduct the tax herein levied, but in that event the deduction shall be made by the purchaser before making payments to each owner; but nothing herein shall be construed as releasing the person severing the products from liability for the payment of the taxes.
La. Revenue and Taxation § 47:637