Reclaimed oil as used in this act is defined as any lubricating oil or motor oil which has been previously used for the lubrication of internal combustion engines or any gearing or shafting attached to or connected thereto, or for any other lubricating purpose and includes any lubricating or motor oil which after such use has been re-run, filtered, redistilled, settled or reprocessed in any manner.
Idaho Code § 37-2514