California Code of Regulations
Title 14 - Natural Resources
Division 7 - Department of Resources Recycling and Recovery
Chapter 8 - Used Oil Recycling Program
Article 3.1 - Exemptions
Section 18626 - Exemption Certification
Current through Register 2024 Notice Reg. No. 38, September 20, 2024
(a) Scope and Applicability. All sales or transfers of lubricating oil in the state by an oil manufacturer are subject to the oil recycling fee unless exempted.
(b) Exemption from Responsibility for the Oil Recycling Program Fee. A seller is exempt from responsibility for the oil recycling fee when the purchaser certifies in writing, in a timely manner, to the seller that the lubricating oil purchased will be used in an exempt manner as provided in PRC section 48650. To be considered timely, an exemption certification shall be given:
Exemption certification is valid until there is a change in the use of the oil as described in the certification. The purchaser is responsible for submitting a revised exemption certification prior to any change in use of the oil purchased.
(c) Liability for the Fee for Other Uses
If a purchaser certifies in writing to a seller that the lubricating oil purchased will be used in an exempt manner, as provided in PRC section 48650(b), and instead uses the lubricating oil in some manner which is not exempt, the purchaser shall be liable for payment of the oil recycling fee as if the purchaser were the first person or entity to take title to the lubricating oil for sale, use, or transfer in this state. The fee will apply at the time of the sale, use or transfer by the purchaser.
(d) Form of Exemption Certifications.
(e) "Qualified" Fee Exemption Certifications.
Purchasers may issue "qualified" fee exemption certifications if a portion of the total oil purchased is to be used in an exempt manner. In these cases, a purchase order must be attached to the CalRecycle fee exemption certification. Each purchase order must indicate that the oil is purchased for exempt use. If a purchase order does not so specify, it will be presumed that the oil purchased is to be used in a nonexempt manner, and is subject to the fee.
(f) Untimely Exemption Certification.
An exemption certification which is not issued in a timely manner is not retroactive, and will not relieve the seller of the responsibility for the fee, unless the seller presents satisfactory evidence that (1) the specific oil was used in an exempt manner or (2) that the fee was paid to the state by the purchaser.
(g) Good Faith.
A seller will be presumed to have been issued a certification in good faith in the absence of evidence to the contrary. A seller will not be relieved of the responsibility for the oil recycling fee if it knew, or should have known, that the lubricating oil would not be used by the purchaser in an exempt manner.
(h) Penalties for Improper Use of an Exemption Certification.
Civil penalties, as described in Public Resources Code (PRC) section 48680, may be assessed if there is unauthorized issuance or use of an exemption certification.
1. Repealer filed 12-21-88; operative 1-20-89 (Register 89, No. 1).
2. Renumbering of former section 18626 to section 18626.99 and new article 3.1, section and CIWMB form 36 filed 6-16-95; operative 7-17-95 (Register 95, No. 24).
3. Change without regulatory effect amending subsection (d)(2) and moving form to section 18831, appendix A filed 4-2-96 pursuant to section 100, title 1, California Code of Regulations (Register 96, No. 14).
4. Amendment of section heading and section filed 5-8-2017; operative 7-1-2017 (Register 2017, No. 19).
Note: Authority cited: Sections 40502 and 48641, Public Resources Code. Reference: Sections 48650 and 48680, Public Resources Code.
