The SPCC rule covers oil of any type and in any form. The types of oil include (but not limited to):
Petroleum
Fuel oil
Sludge
Oil refuse
Oil mixed with wastes other than dredged spoil
Fats, oils or greases of animal, fish, or marine mammal origin
Vegetable oils, including oil from seeds, nuts, fruits, or kernels
Other oils and greases, including synthetic oils and mineral oils