I suppose you realize that oil is a fungible commodity, right?
Someone outside Saudi Arabia buys it, and either resells it to us, so it's not "Saudi" oil anymore, or uses Saudi oil and sells THEIRS to us, and what gets taxed?
Nothing.
Not only is it fungible but it also is traceable.
And if you prefer slap an import duty on all oil imports and make it clear to the Saudis that it doesn’t come off until they stop their shenanigans. And remind them who protects the Straits of Hormuz.
If ANY industry deserves protection right now it’s our domestic oil and gas industry, and the jobs it produces in RED STATE America.