Cal. Code Regs. tit. 4 § 4302

Current through Register 2024 Notice Reg. No. 49, December 6, 2024

Section 4302 - Fee Responsibility and Exemption

(a) The first motor oil dealer that produces, sells or distributes motor oil in California, whether or not packaged in retail containers, shall pay the fee for all such motor oil sold in California.

(b) Motor oil exported for sale outside California is exempt from the motor oil fee.

(c) A person assigned a motor oil dealer permit number and not actively engaged in the business of producing, distributing, or selling motor oil is required to notify the Department in writing within the next reporting period upon ceasing operations dealing with motor oil.

Cal. Code Regs. Tit. 4, § 4302

1. Amendment filed 7-22-82; effective thirtieth day thereafter (Register 82, No. 30).
2. Editorial correction filed 8-26-82 (Register 82, No. 35).
3. Amendment of subsection (b) and new subsection (c) filed 11-27-2012; operative 12-27-2012 (Register 2012, No. 48).
4. 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. Amendment filed 7-22-82; effective thirtieth day thereafter (Register 82, No. 30).
2. Editorial correction filed 8-26-82 (Register 82, No. 35).
3. Amendment of subsection (b) and new subsection (c) filed 11-27-2012; operative 12-27-2012 (Register 2012, No. 48).
4. Amendment of Note filed 12-28-2017; operative 1/1/2018 pursuant to Government Code section 11343.4(b)(3) (Register 2017, No. 52).