(A) When plugging operations are not witnessed by an inspector, a plugging report on a form provided by the division and signed by the owner or his agent, shall be filed with the division within thrity days after completion of the plugging operation. For all wells plugged with cement, a cementing ticket made by the party cementing the well shall be attached to the plugging report. For all wells plugged with prepared clay, a copy of the prepared clay purchase record shall be attached to the plugging report.
(B) When an inspector is present to supervise the plugging operations, a plugging report shall be filed in such form as the chief may prescribe.
(C) When in normal production or drilling operations the well bore becomes plugged or obstructed because of loss of drilling tools or producing equipment which would be impractical or impossible to remove, special consideration shall be allowed and the well shall be plugged as nearly to the rules as existing circumstances will permit. The exact method of plugging and the equipment lost shall be shown on the plugging report.