Load oil used in well completions which is not produced from the same lease or spacing unit shall not be charged against the well, lease, or unit. The well shall be allowed to produce such load oil in addition to the current monthly allowable. Operators claiming credit for load oil for allowable purposes may file Oklahoma Tax Commission Form 317 not more than 6 months after treating the well.
Okla. Admin. Code § 165:10-13-6