267 Neb. Admin. Code, ch. 3, § 018
The volume of production of oil shall be computed in terms of barrels of clean oil on the basis of properly calibrated meter measurements or tank measurement of oil level differences made and recorded to the nearest quarter inch, using one hundred (100) percent tank capacity tables, subject to the following corrections:
The percentage of impurities (water, sand and other foreign substances not constituting a natural component part of the oil) shall be determined to the satisfaction of the Director, and the observed gross volume of oil shall be corrected to exclude the entire volume of such impurities.
The observed volume of oil corrected for impurities shall be further corrected to the standard volume at 60° F. in accordance with A.S.T.M. D-1250 Table 6, dated 1956, reapproved 1973.
The gravity of oil at 60° F. shall be determined in accordance with A.S.T.M. D-1250 Table 5, dated 1956, reapproved 1973.
267 Neb. Admin. Code, ch. 3, § 018