What are examples of motor oil and similar lubricant subject to the fee?
Examples of motor oil and similar lubricants subject to the fee include automatic transmission fluid, oil additions which are not burned or consumed in the engine, and jet engine oil. Items such as brae fluid, WD40, hydraulic fluid, 2-cycle oil mixed with gasoline that is consumed or burned, and motor oil or lubricants used in electric motors are examples of items not subject to the fee.