Section 4300 - Definition of "Motor Oil" and Other Terms forPurposes of Fee Responsibility. For purposes of fee responsibility under Sections 13430 and 13431 of the Business and Professions Code the following definitions apply:
(a) "Motor oil" includes natural, synthetic and re-refined motor oils, whether or not in retail containers, and in addition, any product used as an additive to a motor oil used in the lubrication of internal combustion engines. Refinery base stocks, manufacturing additives used by motor oil dealers in the commercial compounding and production of motor oils, and other motor oil components are not motor oils for the purposes of fee responsibility unless they are used separately in the lubrication of internal combustion engines, in which case they are "motor oils" for the purpose of the fee responsibility.(b) For purposes of this Chapter, the term "additive" when used alone, means any product to be added to the motor oil in the crankcase of an internal combustion engine for the purpose of reducing friction, heat or wear of the internal moving parts.(c) "Internal combustion engine" means all engines producing power by internal combustion and includes 2-cycle and 4-cycle internal combustion engines and turbine engines. Internal combustion engines include engines powered by gasoline, ethanol, methanol, alcohol blended fuels, diesel, biodiesel, biodiesel blends, kerosene, hydrogen, compressed natural gas, liquefied petroleum gas, propane, or butane.(d) "Motor oil dealer" means any person, firm or corporation engaged in the business of producing, importing, packaging or otherwise preparing motor oil for market or selling or distributing motor oil.(e) "Motor oil dealer permit number" means the registration number provided by the Department to each motor oil dealer.(f) "Date of sale" is the date of transfer of the motor oil to the purchaser, as evidenced by an invoice, voucher or bill of lading.(g) "Quarter" means a three-month period during a fiscal year. For each fiscal year, the first quarter commences July 1 and ends September 30, the second quarter commences October 1 and ends December 31, the third quarter commences January 1 and ends March 31, and the fourth quarter commences April 1 and ends June 30, all inclusive.(h) "Export" or "Exported" means the delivery or shipment of motor oil by the dealer from a point in California to a point outside of California when, pursuant to the contract of sale, the motor oil is delivered by the motor oil dealer to:(1) The out of state point by facilities operated by the dealer; or(2) A carrier, customs broker or forwarding agent for shipment to a location outside of California.(3) A forwarding agent, export packer, customs broker or other person engaged in the business of preparing property for export, or arranging for its export to a location outside of California, or(4) A vessel clearing from a port in California for a port outside of California. However, motor oil consumed during a voyage clearing a California port is not exempt. The motor oil is not exported if it is diverted in transit, for any reason, and is not actually delivered outside of California; regardless of documentary evidence held by the dealer for delivery of that motor oil for out-of-state shipment.
Cal. Code Regs. Tit. 4, § 4300
1. New definition of "export" filed 8-30-2001; operative 9-29-2001 (Register 2001, No. 35).
2. Amendment of section and NOTE filed 11-27-2012; operative 12-27-2012 (Register 2012, No. 48).
3. Amendment of subsections (a), (b) and (g) and amendment of NOTE filed 12-28-2017; operative 1-1-2018 pursuant to Government Code section 11343.4(b)(3) (Register 2017, No. 52). Note: Authority cited: Sections 12027 and 13433, Business and Professions Code. Reference: Sections 13430 and 13431, Business and Professions Code.
1. New definition of "export" filed 8-30-2001; operative 9-29-2001 (Register 2001, No. 35).
2. Amendment of section and Note filed 11-27-2012; operative 12-27-2012 (Register 2012, No. 48).
3. Amendment of subsections (a), (b) and (g) and amendment of Note filed 12-28-2017; operative 1/1/2018 pursuant to Government Code section 11343.4(b)(3) (Register 2017, No. 52).