[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-303798-105":53,"doc-detail-303798-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","motor-oil-fee-information-guide","MOTOR OIL FEE - INFORMATION GUIDE","","Motor Oil Fee Information Guide explains California’s motor oil fee requirements for dealers that produce or import motor oil for sale in California, and when the fee does not apply, such as qualified exports. It states the fee rate of $0.04 per gallon, identifies who must pay, and outlines reporting through quarterly Motor Oil Fee Returns with due dates. It covers delinquencies, 10% penalties, recordkeeping for four years, export exemptions with export definitions, and refund claim procedures including eligibility, three-year statute of limitations, and required documentation and ledger details.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/motor-oil-fee-information-guide/303798/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/motor-oil-fee-information-guide/303798.png","ImageObject",442,249,{"name":88,"@type":89},"Jacob","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":79},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the Motor Oil Fee and what is the rate?","Question",{"text":108,"@type":109},"The Motor Oil Fee is paid on the first production, sale, distribution, or importation of motor oil sold in California. The rate is $0.04 per gallon.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"Who is responsible for paying the Motor Oil Fee?",{"text":113,"@type":109},"The first motor oil dealer that produces or imports motor oil into California must pay the fee when the oil is first sold in California. Retailers also pay for motor oil received from outside the state for transport into California.",{"name":115,"@type":106,"acceptedAnswer":116},"How do I claim a refund or credit for Motor Oil Fees?",{"text":117,"@type":109},"A purchaser who exports motor oil may request a refund or credit by letter. Claims must be submitted within three years of the fee payment and include required documentation such as a signed request letter and proof that the motor oil fee was paid and that the oil was exported from California.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303798,1790387238,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":79,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":76},962084931830,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","Petroleum Products Program  \nCalifornia Department of Food and Agriculture Division of Measurement Standards 6790 Florin Perkins Road, Suite 100 Sacramento, CA 95828 [www.cdfa.ca.gov/dms/](www.cdfa.ca.gov/dms/)  \nMOTOR OIL FEE  \nINFORMATION GUIDE  \n  Introduction    \nThe Motor Oil Fee is a fee paid by motor oil dealers who sell product in California, whether or not it is packaged in retail containers. The Motor Oil Fee shall only be paid once on any particular motor oil and does not apply to motor oil exported for sale outside of California.  \nInformation for Motor Oil Fee    \nFee Amount  \nThe Motor Oil Fee amount is established at four cents ($0 .04) per gallon of motor oil.  \nWho is responsible for the Motor Oil Fees?  \nThe first motor oil dealer that produces or imports motor oil into California shall pay the fee when the motor oil is first sold to any retail establishment or to any motor oil dealer including any sold to the federal government or its agencies.  \nMotor oil produced outside of California and transported into California for export shall be exempt.  \nReporting Basis  \nEach motor oil dealer responsible for the payment of the fee shall file a Motor Oil Fee Return with the Department of Food and Agriculture no later than the last day of the month following each quarter ending September 30, December 31, March 31, and June  \n30. The Motor Oil Sales Fee Return shall be completed on a form provided by the Department and accompanied with the payment of fees due.  \nDelinquencies and Penalties  \nMotor Oil Sales Fee Returns not received by the Cashier, California Department of Food and Agriculture in Sacramento by the due dates stated above are delinquent.  \nMotor Oil Fee Returns that are incomplete or not accompanied by the full payment are also delinquent.  \nPenalty for delinquent payments is 10% of fees due.  \nRecords  \nEach motor oil dealer required to file a Motor Oil Fee Return shall maintain accurate records of all transactions subject to motor oil fees. Records shall be kept for four years and made available for verification by the Secretary upon request.  \nExemptions  \nMotor oil produced outside of California and transported into California for export shall be exempt from the motor oil fee. Adequate accounting records of exports from California must be maintained and made available for audit by the Secretary.  \nExport is defined as the delivery or shipment of motor oil out of state by the dealer to:  \n1. His out-of-state location.  \n2. A carrier, customs broker, or forwarding agent for shipment to an out-of-state location.  \n3. A forwarding agent, export packer, customer broker, or other person who prepares product for shipment to a location outside of California.  \n4. A vessel clearing from a port in California for a port outside of California.  \nMotor oil taken on board a ship, clearing a California port, for use in its own engines is taxable.  \nMotor oil sold for use in factory filled new vehicles manufactured in California for export is taxable.  \nCLAIMS FOR REFUNDS OF FEES PAID  \nWho may file a claim?  \nAny person who purchases motor oil and subsequently exports that motor oil may, by letter, request a refund or credit of the fees that have been paid on that motor oil exported. The letter of request must include an original signature of a person in a responsible position who has knowledge of the transactions.  \nStatute of Limitations  \nAll claims for refund of payments made shall be submitted within three years from the date of payment of the fee. Any claim for refund not submitted in a timely manner will be returned, unprocessed, to the sender.  \nNecessary documentation  \nAll claims for refund shall be in a prescribed format and contain the following information:  \n1. A letter requesting the refund, signed by an employee of the company with knowledge of the transactions.  \n2. A ledger sheet tabulating purchases and exports for which the refund is being requested.  \n3. Copies of invoices, vouchers, etc. , do","cbCaitAc9HCVEbVY","https://ap.wps.com/l/cbCaitAc9HCVEbVY","pdf",136834,7,"English","# Introduction\n## Fee Amount\n## Reporting Basis\n## Delinquencies and Penalties\n## Records\n## Exemptions\n## Claims for Refunds of Fees Paid\n### Who May File a Claim?\n### Statute of Limitations\n### Necessary Documentation\n## Questions and Answers for Motor Oil Fees","[{\"question\":\"What is the Motor Oil Fee and what is the rate?\",\"answer\":\"The Motor Oil Fee is paid on the first production, sale, distribution, or importation of motor oil sold in California. The rate is $0.04 per gallon.\"},{\"question\":\"Who is responsible for paying the Motor Oil Fee?\",\"answer\":\"The first motor oil dealer that produces or imports motor oil into California must pay the fee when the oil is first sold in California. Retailers also pay for motor oil received from outside the state for transport into California.\"},{\"question\":\"How do I claim a refund or credit for Motor Oil Fees?\",\"answer\":\"A purchaser who exports motor oil may request a refund or credit by letter. Claims must be submitted within three years of the fee payment and include required documentation such as a signed request letter and proof that the motor oil fee was paid and that the oil was exported from California.\"}]","MOTOR OIL FEE - INFORMATION GUIDE | PDF",1789807172]