2009 California Business and Professions Code - Section 13430-13434 :: Article 4. Motor Oil Fee

13430.  As used in this article, "motor oil dealer" means any
person, firm, or corporation engaged in the business of producing,
packaging, or otherwise preparing motor oil for market, or selling or
distributing motor oil.
   Notwithstanding any other provision of this division, and for the
purpose of this article, "motor oil" means any product used to
lubricate the moving parts of an internal combustion engine.

13431.  The following persons shall pay to the secretary a maximum
fee of five cents ($0.05) for each gallon of motor oil sold or
purchased on or after January 1, 2010, as hereinafter provided:
   (a) The first person who produced the motor oil shall pay the fee
when the motor oil is sold to any retail establishment or motor oil
dealer including any sold to the federal government, or its agencies.
   (b) A retailer shall pay the fee for motor oil received when he or
she transports or causes to be transported motor oil into this state
from out of state.
   (c) On any other sale of motor oil the dealer shall pay the fee
except that this subdivision shall not apply to any person selling
motor oil at retail.
   (d) The assessment provided for in this section shall only be paid
once on any particular motor oil.
   The secretary may apply a fee of three cents ($0.03) for each
gallon of motor oil sold or purchased, as provided in subdivisions
(a) to (d), inclusive, prior to the adoption of regulations.
   The provisions of this section shall not apply to motor oil
exported for sale outside this state.

13432.  The fees provided in Section 13431 are maximum fees and may
be established at a lower rate by the director at any time the funds
derived from such assessment are more than reasonably necessary to
cover the cost of administration and enforcement of this chapter,
including the maintenance of a reasonable reserve fund for such
purposes.

13433.  The director may, by regulation, prescribe the frequency of
payments of such assessments, the procedures for such payment, the
procedures for refunds of payment, and penalties for late payment.

13434.  The moneys which are received by the director pursuant to
this chapter shall be deposited in the Department of Food and
Agriculture Fund and shall be used only for the administration and
enforcement of this chapter and Chapter 15 (commencing with Section
13700).