Division of Measurement Standards
Motor Oil Fee Program (MOF)
The Motor Oil Fee is a fee imposed on the first production, sale or distribution of motor oil in California, whether or not 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.
Note: this form is to be used effective Jan. 2018 when submitting 3rd Qtr fees (Jan–Mar 2018).