80.501—What fuel is subject to the provisions of this subpart?
(a) Included fuel and additives.
The provisions of this subpart apply to the following fuels and additives except as specified in paragraph (b) of this section:
(7)
Motor oil that is used as or intended for use as fuel in diesel motor vehicles or nonroad diesel engines or is blended with diesel fuel for use in diesel motor vehicles or nonroad diesel engines, including locomotive and marine diesel engines, at any downstream location.
(b) Excluded fuel.
The provisions of this subpart do not apply to distillate fuel that is designated for export outside the United States in accordance with § 80.598, identified for export by a transfer document as required under § 80.590, and that is exported.