California Code, Public Resources Code - PRC § 48671

Every oil manufacturer who sells, or offers to sell, lubricating or industrial oil in this state shall report to the board for each month the amount of lubricating or industrial oil sold.  The reports shall be submitted by the day when payment required by Section 48650 is or would be due, in the form and manner which the board may prescribe.  However, an oil manufacturer is not required to report to the board when the total volume of oil to be reported is five gallons or less.