Okla. Admin. Code § 252:515-21-2
The following words and terms, when used in this Sub-chapter, shall have the following meaning, unless the context clearly indicates otherwise:
"Act" means the Oklahoma Used Tire Recycling Act, 27A O.S. § 2-11-401 et seq.
"OTC" means the Oklahoma Tax Commission.
"Processing" or "used tire processing" means the definition found at 27A O.S. § 2-11- 401.1(16).
"Recycling" means, in the context of used tires:
(A) the incorporation of used tires into agricultural uses recognized by the Oklahoma Department of Agriculture, Food, and Forestry;
(B) the incorporation of used tires into civil engineering structures or the creation of new products or saleable by-products from tire materials, with prior approval of such projects by DEQ;
(C) the use of processed tires for energy or fuel recovery; or
(D) the use of used tires by permitted facilities in accordance with the Act, these rules and the facility's permit.
"Reusable tire" means a tire that has been previously used on a vehicle, not currently mounted on a vehicle, but can be legally placed into service for vehicle use in Oklahoma.
"Used tire" means an unprocessed whole tire or tire part that can no longer be used for its original intended purpose but can be beneficially reused as approved by the Department.
Okla. Admin. Code § 252:515-21-2