Okla. Admin. Code § 710:45-11-1
In addition to terms defined in 710:45-1-2, the following words and terms, when used in this Subchapter, shall have the following meaning, unless the context clearly indicates otherwise:
"Load Ticket" means a document or bill of lading describing the source, contents and destination of any load of petroleum tank bottoms, BS&W or other liquid hydrocarbon, salt water or any combination of these products. A valid load ticket must contain the following information:
(A) the name and address of the company owning or leasing the transporting vehicle,
(B) the Gross Production Vehicle Permit number of the vehicle,
(C) the date of transport,
(D) the name of the company or person owning the lease or storage facility from which the product is being removed, or if different, the name of the company or person owning the product before its removal,
(E) the OTC assigned production unit number of the lease or a precise description of the location of non-lease storage from which the product is removed,
(F) a description of the product being transported,
(G) the approximate number of barrels being transported,
(H) the name and address of the person or firm who will receive or store the load, and
(I) the driver's signature.
"Petroleum transporter" means any person or firm owning, leasing or otherwise controlling any vehicle or conveyance, other than railroad tank cars or pipelines, used in the transportation of measurable amounts of any product subject to Gross Production Tax. One percent (1%) or more by volume shall be a measurable amount.
"Tank bottoms" means the mixture of oil and BS&W (basic sediment and water) that collects or settles in the bottom portion of lease or other oil storage tanks. Tank bottoms may be called BS&W. Salt water from salt water storage tanks shall not be shown on load tickets as tank bottoms or BS&W unless it contains one percent (1%) or more oil content by volume. [See: 68 O.S. § 1013 ]
Okla. Admin. Code § 710:45-11-1