2005 California Public Resources Code Sections 48650-48657 Article 6. Financial Provisions

48650.  (a) Every oil manufacturer shall pay to the board, on or
before the last day of the month following each quarter, an amount
equal to four cents ($0.04) for every quart, or sixteen cents ($0.16)
for every gallon, of lubricating oil sold or transferred in the
state, or imported into the state for use in the state in that
quarter.  For lubricating oil sold by weight, a weight to volume
conversion factor of 7.5 pounds per gallon shall be used to determine
the fee.  Except as provided in subdivision (b), no payment is
required for oil which meets any of the following:
   (1) Oil for which a payment has already been made to the board
pursuant to this section.
   (2) Oil exported or sold for export from the state.
   (3) Oil sold for use in vessels operated in interstate or foreign
commerce.
   (4) Oil imported into the state in the engine crankcase,
transmission, gear box, or differential of an automobile, bus, truck,
vessel, plane, train, or heavy equipment or machinery.
   (5) Bulk oil imported into, transferred in, or sold in the state
to a motor carrier, as defined in Section 408 of the Vehicle Code,
and used in a vehicle designated in subdivisions (a) and (b) of
Section 34500 of the Vehicle Code.
   (6) The oil otherwise subject to payment pursuant to this
subdivision has a volume of five gallons or less.
   (b) If oil exempted from payment pursuant to subdivision (a) is
subsequently sold or transferred for use, or is used, in this state,
and the use does not qualify for exemption pursuant to subdivision
(a), the entity which sells, transfers, or uses the oil for a purpose
which is not exempt from payment, shall make the payment specified
in subdivision (a).
   (c) This section shall become operative on January 1, 2000.
48650.2.  For the purposes of this chapter, the board may collect
the fees pursuant to the Fee Collection Procedures Law (Part 30
(commencing with Section 55001) of Division 2 of the Revenue and
Taxation Code).
48650.5.  (a) Any person who has made a payment pursuant to Section
48650 on lubricating oil exempted from payment pursuant to
subdivision (a) of Section 48650, and the payment was made either
directly to the board, or indirectly to a vendor from whom it was
purchased, by the adding of the amount of the payment to the price of
the lubricating oil, shall be reimbursed and repaid the amount of
the payment made on that oil, except as otherwise provided in this
section.
   (b) The claimant of a refund shall present to the board a claim
supported by the original invoice showing the purchase.  The claim
shall state the total amount of the lubricating oil purchased by the
claimant and the manner and the equipment in which the claimant has
used the lubricating oil.  The claim shall not be under oath but
shall contain, or be accompanied by, a written declaration that it is
made under the penalty of perjury.
   (c) The board, upon the presentation of the claim and the invoice,
shall pay the claimant from the payments collected under Section
48650 an amount equal to the payments collected on the lubricating
oil in respect to which the refund is claimed.
   (d) Any person who willfully makes or subscribes to a claim for
refund under this section which the person does not believe to be
true and correct as to every material matter is guilty of a felony,
and upon conviction thereof shall be subject to the penalties
prescribed for perjury by the Penal Code.  All applications for
refund under this section based upon the exportation of lubricating
oil from this state shall be filed with the board within the three
months after the close of the calendar month in which the lubricating
oil is exported or 13 months from the date of the purchase of the
lubricating oil, whichever is later.  Any application filed after the
prescribed time shall not be considered by the board or any other
agency or officer of the state for any purpose.
   (e) In lieu of the collection and refund of the payment on
lubricating oil used by a manufacturer in a manner that entitles a
purchaser to claim a refund under this section, the board may give a
credit to the manufacturer upon the filing of a return and the
determination of the amount of the fee.
   (f) In lieu of the collection and refund of the payment on
lubricating oil exported by a licensed manufacturer for use outside
the state in a manner that entitles a manufacturer to claim a refund
pursuant to this section, the board may give a credit to the
distributor upon his or her payment return and the determination of
the amount of his or her payment, in accordance with such rules and
regulations as the board may prescribe.
   (g) When an amount represented by a person to a customer as
constituting reimbursement for fees due under this chapter is
computed upon an amount that is not subject to that fee, or is in
excess of that fee amount due, and is actually paid by the customer
to the person, the amount so paid shall be returned by the person to
the customer, upon notification by the board or by the customer that
the excess has been ascertained.  If the person fails or refuses to
return that amount, the person shall remit to the board the amount so
paid, if the amount was knowingly or mistakenly computed by the
person upon an amount that is not subject to the fee, or is in excess
of the fee due.
48650.7.  In any transaction involving a total volume of oil subject
to payment pursuant to Section 48650 in excess of 10 gallons, the
invoice or other form of accounting of the transaction shall identify
the amount of the payment separately from the cost of the oil.
48651.  (a) The board shall pay a recycling incentive to every
industrial generator, curbside collection program, and certified used
oil collection center, for used lubricating oil collected from the
public, or generated by the certified used oil collection center or
the industrial generator, and transported by a used oil hauler to the
facilities specified in Section 48623.
   (b) The board shall pay a recycling incentive to an electric
utility, as defined in Section 25108, for used lubricating oil
generated and used by the electric utility for electrical generation
if the electric utility's use of the used lubricating oil meets the
requirements of subparagraph (C) of paragraph (2) of subdivision (d)
of Section 25143.2 of the Health and Safety Code and the used oil is
in compliance with the standards for recycled oil established in
paragraph (3) of subdivision (a) of Section 25250.1 of the Health and
Safety Code.
   (c) A person or entity that generates used industrial oil or a
used oil storage facility or a used oil transfer facility that
accepts used oil shall cause that oil to be transported by a used oil
hauler to a certified used oil recycling facility or an out-of-state
recycling facility registered with the Environmental Protection
Agency and operating in substantial compliance with applicable
regulatory standards of the state in which the recycling facility is
located.
48652.  The board shall set the recycling incentive amount at not
less than four cents ($0.04) per quart.  The amount may be set at an
amount higher than four cents ($0.04) if the board determines that a
higher amount is necessary to promote recycling of used lubricating
oil and sufficient funds are available in the fund.  The board shall
not change the amount of the recycling incentive until at least one
year has passed since the amount was last set.  The board shall
continue providing recycling incentives to certified used oil
collection centers at the previous rate for one month after setting
the recycling incentive at a different rate.  The board shall not
raise the recycling incentive amount unless it finds that the raise
will not adversely affect funding required pursuant to Sections
48631, 48653, and 48660.5.
48653.  The board shall deposit all amounts paid pursuant to Section
48650 by manufacturers, civil penalties, or fines paid pursuant to
this chapter, and all other revenues received pursuant to this
chapter into the California Used Oil Recycling Fund, which is hereby
created in the State Treasury.  Notwithstanding Section 13340 of the
Government Code, the money in the fund is to be appropriated solely
as follows:
   (a) Continuously appropriated to the board for expenditure for the
following purposes:
   (1) To pay recycling incentives pursuant to Section 48651.
   (2) To provide a reserve for contingencies, as may be available
after making other payments required by this section, in an amount
not to exceed one million dollars ($1,000,000).
   (3) To make block grants for the implementation of local used oil
collection programs adopted pursuant to Article 10 (commencing with
Section 48690) to cities, based on the city's population, and
counties, based on the population of the unincorporated area of the
county, in a total annual amount equal to ten million dollars
($10,000,000) or half of the amount which remains in the fund after
the expenditures are made pursuant to paragraphs (1) to (3),
inclusive, and subdivision (b), whichever amount is greater,
multiplied by the fraction equal to the population of cities and
counties which are eligible for block grants pursuant to Section
48690, divided by the population of the state.  The board shall use
the latest population estimates of the state generated by the
Population Research Unit of the Department of Finance in making the
calculations required by this paragraph.
   (4) For expenditures pursuant to Section 48656.
   (b) The money in the fund may be expended by the board for the
administration of this chapter and by the department for inspections
and reports pursuant to Section 48661, only upon appropriation by the
Legislature in the annual Budget Act.
   (c) The money in the fund may be transferred to the Farm and Ranch
Solid Waste Cleanup and Abatement Account in the General Fund, upon
appropriation by the Legislature in the annual Budget Act, to pay the
costs associated with implementing and operating the Farm and Ranch
Solid Waste Cleanup and Abatement Grant Program established pursuant
to Chapter 2.5 (commencing with Section 48100).
   (d) Appropriations to the board to pay the costs necessary to
administer this chapter, including implementation of the reporting,
monitoring, and enforcement program pursuant to subdivision (d) of
Section 48631, shall not exceed three million dollars ($3,000,000)
annually.
   (e) The Legislature hereby finds and declares its intent that the
sum of two hundred fifty thousand dollars ($250,000) should be
annually appropriated from the California Used Oil Recycling Fund in
the annual Budget Act to the board, commencing with fiscal year
1996-97, for the purposes of Section 48655.
48655.  The board may enter into a contract with the department that
will utilize the resources of the department to provide for greater
investigation and enforcement efforts for used lubricating oil
handling and storage and transfer facility operations.  The
department shall assist the board in developing the used oil program
and providing assistance to local governments in removing barriers to
the establishment of used oil collection programs.
48656.  After all of the expenditures pursuant to Section 48653 have
been made, notwithstanding paragraph (4) of subdivision (a) of
Section 48653, the balance remaining in the fund shall be available
to the board for expenditure solely for the implementation of
subdivisions (b) and (c) of Section 48631 and Sections 48632 and
48660.5.  The board shall not expend more than two hundred thousand
dollars ($200,000) to implement Section 48660.5 and at least 40
percent of the money remaining in the fund shall be expended for the
purposes of subdivision (a) of Section 48632, at least 10 percent
shall be expended for the purposes of subdivision (b) of Section
48632, at least 20 percent shall be expended for the purposes of
subdivision (c) of Section 48631, and at least 10, but not more than
15, percent shall be expended for the purposes of subdivision (c) of
Section 48632.
48657.  The board shall keep accurate books, records, and accounts
of all of its dealings, and these books, records, and accounts, and
any amounts paid into or from the fund, are subject to an annual
audit by an auditing firm selected by the board.  The auditing firm
or the board shall also conduct a selective audit of entities making
payments to, or receiving payments from, the board to determine
whether payments required by Section 48650 are being paid to the
board on all lubricating oil sold in California, and that grants and
recycling incentives are being paid out properly by the board.