Cal. Code Regs. Tit. 4, § 4304 - Fees and Remittance Forms

(a) The motor oil fee provided for in Section 13431 of the Business and Professions Code is established at five cents ($0.05) per gallon effective January 1, 2018.

(b) Each person responsible for the payment of the motor oil fee shall file a remittance form with the Department no later than 30 days after each quarter ending September 30, December 31, March 31 and June 30. The "Motor Oil Fee Remittance Form" (Form 41-054, Rev. 1/1/18), hereby incorporated by reference, shall be completed and accompanied with payment of the motor oil fee due for the reporting period. All motor oil dealers must prepare and submit to the Department the remittance form in accordance with the general requirements for reporting contained in this Chapter.

(1) A remittance form for each quarter shall include:

(A) The amount, in gallons of motor oil purchased, sold, manufactured in California, or imported into California.

(B) The total amount of gallons of motor oil with fees paid to suppliers.

(C) The net amount of motor oil gallons to which the fee is applied. This is calculated by the gallons reported in subparagraph (A) of this paragraph minus the gallons reported in subparagraph (B) of this paragraph.

(D) The signature and title of the representative of the entity authorized to prepare the return.

(E) The date the remittance form was signed.

(2) Remittance forms and applicable supporting data shall be accurate and complete; and shall be computer generated, typed or legibly handwritten in English.

(c) Any remittance form and accompanying motor oil fee received by the Department that is postmarked more than 35 days after the end of the reporting period as described in subdivisions (b) and (f) of this section, is considered delinquent. Delinquent payments are subject to a late penalty fee under the provisions of Section 4306 of this Chapter.

(d) A motor oil dealer may not take a credit on the Motor Oil Fee Remittance Form for motor oil that is used for an exempt purpose pursuant to Business and Professions Code, Section 13431, during any quarter. Motor oil fees paid on motor oil later used for an exempt purpose may be refunded upon request of the motor oil dealer under the provisions of Section 4307 of this Chapter.

(e) The Department will reject any remittance form that is incomplete, not accompanied by the full fee due, or fails to comply with the reporting requirements of this Chapter. All payments to the Department must be made by check, draft, money order or cashier's check payable to the Cashier, California Department of Food and Agriculture.

(f) Notwithstanding subdivision (b) of this section, any motor oil dealer with an annual volume of sales or purchases of motor oil less than or equal to 30,000 gallons may apply in writing to the Department for authorization to file an annual remittance form in lieu of a quarterly remittance form. The annual reporting period shall be established beginning July 1 through June 30 after the written request is accepted by the Department. The annual remittance form and accompanying motor oil fee shall be filed with the Department no later than 30 days after the end of the annual reporting period.

Notes

Cal. Code Regs. Tit. 4, § 4304

1. Editorial correction of subsection (c) filed 8-26-82 (Register 82, No. 35).
2. Amendment of subsections (a) and (b) filed 5-1-96; operative 5-31-96 (Register 96, No. 18).
3. Amendment filed 8-30-2001; operative 9-29-2001 (Register 2001, No. 35).
4. Amendment of section and NOTE filed 11-27-2012; operative 12-27-2012 (Register 2012, No. 48).
5. Amendment of section heading and section and repealer and new Form 41-054 (incorporated by reference) 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. Editorial correction of subsection (c) filed 8-26-82 (Register 82, No. 35).
2. Amendment of subsections (a) and (b) filed 5-1-96; operative 5-31-96 (Register 96, No. 18).
3. Amendment filed 8-30-2001; operative 9-29-2001 (Register 2001, No. 35).
4. Amendment of section and Note filed 11-27-2012; operative 12-27-2012 (Register 2012, No. 48).
5. Amendment of section heading and section and repealer and new Form 41-054 (incorporated by reference) filed 12-28-2017; operative 1/1/2018 pursuant to Government Code section 11343.4(b)(3) (Register 2017, No. 52).