Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 45 - Gross Production
Subchapter 11 - Transporters
Section 710:45-11-8 - Required transporter reports

Every person or firm who transports any oil, gas or other liquid hydrocarbon or any deleterious substance as defined by 52 O.S. § 139 shall maintain a log on OTC Form 323A of all loads transported and shall keep such log for a period of three years from the date of transportation. Each person or firm required to be licensed hereunder shall complete OTC Form 323A listing each load of products regulated by 68 O.S. § 1013 transported during the preceding month. Such report shall be submitted to the Tax Commission upon request of the Tax Commission.