Oklahoma Administrative Code
Title 710 - Oklahoma Tax Commission
Chapter 45 - Gross Production
Subchapter 15 - Reclaimers and Reclaiming Operations
Section 710:45-15-4 - License limited; strict source compliance; recordkeeping

(a) No person or firm, by reason of being licensed as a reclaimer, shall be authorized to engage in the purchase of oil or other liquid hydrocarbons other than tank bottoms from any oil or gas lease in this state. Any reclaimer purchasing or picking up tank bottoms from anylease shall be required to receive and keep for the inspection by the Tax Commission a copy of the pipeline purchaser's turndown ticket for such load or a signed, dated statement by the lease operator that such load consisted of tank bottoms, as determined by a grind-out test, of less than pipeline quality. Such statement shall show the date of the transportation of the load, the volume, BS&W content and the name and address of the person or firm to whom the load was given or sold.

(b) No person or firm, by reason of being licensed as a reclaimer, shall purchase or take into his possession, any petroleum or other crude oil, mineral oil or other liquid hydrocarbon except from the following sources:

(c) Every load of such products purchased or taken into the possession or storage of any reclaimer must be entered into his inventory on OTC Form 323A and must be supported by a load ticket or invoice, furnished by the selling or transferring party, that complies with the load ticket requirements set out in 710:45-11-7. Any product found to have been in the possession of any reclaimer that cannot be documented by a valid load ticket as coming from a source authorized herein shall be considered to have come from an unknown source as described in 68 O.S. 1003, and shall be subject to payment to the Commission of the royalty interest as provided by that Section. The operators of salt water disposal facilities shall be required to pay to the Tax Commission the royalty interest of 12 1/2%, as provided by 68 O.S. 1003, on the amount of oil recovered in excess of two percent (2%) of the volume of water handled. Such reclaimers shall receive and maintain load tickets showing the individual loads by volume and lease from which received.