Statutes, codes, and regulations
California Code Of Regulations
Title 4 - Business RegulationsDivision 9 - Division of Measurement Standards, Department of Food and Agriculture
Chapter 8 - Motor Oil Fee
Section 4307 - Refund of Fees Paid

Cal. Code Regs. tit. 4 § 4307

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Current through Register 2024 Notice Reg. No. 49, December 6, 2024
Section 4307 - Refund of Fees Paid

All requests for refund of payments made pursuant to Section 4304 of this Chapter shall be submitted to the Department within three years from the date the Department received the remittance form with the payment of the motor oil fee. Requests for refund shall contain the following information:

(a) A letter requesting the refund, signed by the owner or an authorized person within the company;
(b) A ledger sheet tabulating purchases and exports for which the refund is being requested;
(c) Copies of invoices, vouchers, delivery receipts, etc., documenting that the Motor Oil Fee was paid; and,
(d) Copies of invoices, vouchers, bills of lading, shipping documents, etc., documenting that the motor oil was exported from California.

Any person, who has reported and paid the motor oil fee on motor oil, which is later transported out of California, may request a refund.

Requests for refunds submitted later than three years from the date the Department received the remittance form with payment of the motor oil fee, or not supported by the required documentation, will be returned unprocessed to the sender.

Cal. Code Regs. Tit. 4, § 4307

1. New section 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 first and last paragraphs 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 13431, 13432 and 13433, Business and Professions Code.

1. New section 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 first and last paragraphs filed 12-28-2017; operative 1/1/2018 pursuant to Government Code section 11343.4(b)(3) (Register 2017, No. 52).