You will need to give us more information than you did!
Such as: Engine make, Horse-power, numbers on the flywheel cover, or on the valve cover, such as Model--Type--Code, or any numbers that you might find on the flywheel cover, or a shield.
That said--the oil filter will/should be a thing that looks like a small tin can, round, flattish top, and an aluminum bottom. It might be screwed onto the engine, on either side of the block. Some are black, some green, some are yellow. some screw into an appendage on the side of the engine block, and some just screw into a place cast into the block. And, some do not have an oil filter!
Thats why we need the engine numbers!
I buy my filters at an auto parts store. They work well. The dealer will charge for anything he thinks he can get away with. If your ngine has a filter take the old one to the store and match it up.
Rusty Jones, The Mower Man.

Post the make and model of the engine and we'll try to help.

There are those who don't just spin on whatever cheap filter fits, or seems to, as long as it costs less.

Many prefer to pay more and equip our engines with the factory filter that meets the exact factory specs for flow and check valve and filter media the engine manufacturer sets for a particular engine... especially as infrequently as a L&G engine requires an oil change. An extra couple or few dollars once a year won't break me but that generic filter might break the engine.

A dollar's worth for a dollar is the best deal you can get. Some people want to pay 50 cents and get a dollar's worth and usually end up paying 75 cents and getting 50 cents worth.

The old adage... penny wise and dollar foolish was coined in conversations just like this.

Actually, the old adage is "Penny wise and pound foolish".
But the Americanized version is still sage criticism. :^)

I know what oil filters look like, but can't find one on this engine. Can't believe Kubota would make an engine without an oil filter.

The tractor is at my cabin and I won't be up there for a few days. When I get a chance, I will post the engine model and serial number.
Thanks for all the input

There are hundreds of thousands of L&G riders and tractors out there that have engines that were designed before pressurized oiling systems and filters were incorporated.

Doesn't make them bad just vintage.