California Business and Professions Code

§ 13431

BPC § 13431 Effective Jan 1, 2010Div. 5 · Ch. 14 · Art. 4

Statute text

The following persons shall pay to the secretary a maximum fee of five cents ($0.05) for each gallon of motor oil sold or purchased on or after January 1, 2010, as hereinafter provided:

(a)The first person who produced the motor oil shall pay the fee when the motor oil is sold to any retail establishment or motor oil dealer including any sold to the federal government, or its agencies.

(b)A retailer shall pay the fee for motor oil received when he or she transports or causes to be transported motor oil into this state from out of state.

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Legislative history

Amended by Stats. 2009, Ch. 573, Sec. 1. (SB 260) Effective January 1, 2010.