142.800. As used in this chapter, the following words, terms andphrases have the meanings given:
(1) "Agricultural purposes", clearing, terracing or otherwisepreparing the ground on a farm; preparing soil for planting andfertilizing, cultivating, raising and harvesting crops; raising and feedinglivestock and poultry; building fences; pumping water for any and all useson the farm, including irrigation; building roads upon any farm by theowner or person farming the same; operating milking machines; sawing woodfor use on a farm; producing electricity for use on a farm; movement oftractors, farm implements and nonlicensed equipment from one field toanother;
(2) "Alternative fuel", electricity, liquefied petroleum gas (LPG orLP gas), compressed natural gas product, or a combination of liquefiedpetroleum gas and a compressed natural gas or electricity product used inan internal combustion engine or motor to propel any form of vehicle,machine, or mechanical contrivance. It includes all forms of fuel commonlyor commercially known or sold as butane, propane, or compressed naturalgas;
(3) "Aviation fuel", any motor fuel specifically compounded for usein reciprocating aircraft engines;
(4) "Blend stock", any petroleum product component of motor fuel,such as naphtha, reformat, toluene or kerosene, that can be blended for usein a motor fuel without further processing. The term includes thosepetroleum products presently defined by the Internal Revenue Service inregulations pursuant to 26 U.S.C., Sections 4081 and 4082, as amended.However, the term does not include any substance that:
(a) Will be ultimately used for consumer nonmotor fuel use; and
(b) Is sold or removed in drum quantities (fifty-five gallons) orless at the time of the removal or sale;
(5) "Blended fuel", a mixture composed of motor fuel and anotherliquid including blend stock, other than a de minimis amount of a productsuch as carburetor detergent or oxidation inhibitor, that can be used as afuel in a highway vehicle. This term includes but is not limited togasohol, ethanol, methanol, fuel grade alcohol, diesel fuel enhancers andresulting blends;
(6) "Blender", any person that produces blended motor fuel outsidethe bulk transfer/terminal system;
(7) "Blending", the mixing of one or more petroleum products, with orwithout another product, regardless of the original character of theproduct blended, if the product obtained by the blending is capable of useor otherwise sold for use in the generation of power for the propulsion ofa motor vehicle, an airplane, or a motorboat. The term does not includethe blending that occurs in the process of refining by the original refinerof crude petroleum or the blending of products known as lubricating oil andgreases;
(8) "Bulk plant", a bulk motor fuel storage and distribution facilitythat is not a terminal within the bulk transfer system and from which motorfuel may be removed by truck;
(9) "Bulk transfer", any transfer of motor fuel from one location toanother by pipeline tender or marine delivery within the bulktransfer/terminal system;
(10) "Bulk transfer/terminal system", the motor fuel distributionsystem consisting of refineries, pipelines, vessels, and terminals. Motorfuel in a refinery, pipeline, boat, barge or terminal is in the bulktransfer/terminal system. Motor fuel in the fuel supply tank of anyengine, or in any tank car, rail car, trailer, truck, or other equipmentsuitable for ground transportation is not in the bulk transfer/terminalsystem;
(11) "Consumer", the user of the motor fuel;
(12) "Delivery", the placing of motor fuel or any liquid into thefuel tank of a motor vehicle or bulk storage facility;
(13) "Department", the department of revenue;
(14) "Destination state", the state, territory, or foreign country towhich motor fuel is directed for delivery into a storage facility, areceptacle, a container, or a type of transportation equipment for thepurpose of resale or use;
(15) "Diesel fuel", any liquid that is commonly or commercially knownor sold as a fuel that is suitable for use in a diesel-powered highwayvehicle. A liquid meets this requirement if, without further processing orblending, the liquid has practical and commercial fitness for use in thepropulsion engine of a diesel-powered highway vehicle. "Diesel fuel" doesnot include jet fuel sold to a buyer who is registered with the InternalRevenue Service to purchase jet fuel and remit taxes on its sale or use tothe Internal Revenue Service. "Diesel fuel" does not include biodieselcommonly referred to as B100 and defined in ASTM D6751, B99, or B99.9 untilsuch biodiesel is blended with other diesel fuel or sold for highway use;
(16) "Diesel-powered highway vehicle", a motor vehicle operated on ahighway that is propelled by a diesel-powered engine;
(17) "Director", the director of revenue;
(18) "Distributor", a person who either produces, refines, blends,compounds or manufactures motor fuel, imports motor fuel into a state orexports motor fuel out of a state, or who is engaged in distribution ofmotor fuel;
(19) "Dyed fuel", diesel fuel or kerosene that is required to be dyedpursuant to United States Environmental Protection Agency rules or is dyedpursuant to Internal Revenue Service rules or pursuant to any otherrequirements subsequently set by the United States Environmental ProtectionAgency or Internal Revenue Service including any invisible markerrequirements;
(20) "Eligible purchaser", a distributor who has been authorized bythe director to purchase motor fuel on a tax-deferred basis;
(21) "Export", to obtain motor fuel in this state for sale or otherdistribution outside of this state. In applying this definition, motorfuel delivered out of state by or for the seller constitutes an export bythe seller, and motor fuel delivered out of state by or for the purchaserconstitutes an export by the purchaser;
(22) "Exporter", any person, other than a supplier, who purchasesmotor fuel in this state for the purpose of transporting or delivering thefuel outside of this state;
(23) "Farm tractor", all tractor-type, motorized farm implements andequipment but shall not include motor vehicles of the truck-type, pickuptruck-type, automobiles, and other motor vehicles required to be registeredand licensed each year pursuant to the provisions of the motor vehiclelicense and registration laws of this state;
(24) "Fuel grade alcohol", a methanol or ethanol with a proof of notless than one hundred ninety degrees (determined without regard todenaturants) and products derived from such alcohol for blending with motorfuel;
(25) "Fuel transportation vehicle", any vehicle designed for highwayuse which is also designed or used to transport motor fuels and includestransport trucks and tank wagons;
(26) "Gasoline", all products commonly or commercially known or soldas gasoline that are suitable for use as a motor fuel. Gasoline does notinclude products that have an American Society for Testing and Materials(ASTM) octane number of less than seventy-five as determined by the motormethod;
(27) "Gross gallons", the total measured motor fuel, exclusive of anytemperature or pressure adjustments, in U.S. gallons;
(28) "Heating oil", a motor fuel that is burned in a boiler, furnace,or stove for heating or industrial processing purposes;
(29) "Import", to bring motor fuel into this state by any means ofconveyance other than in the fuel supply tank of a motor vehicle. Inapplying this definition, motor fuel delivered into this state fromout-of-state by or for the seller constitutes an import by the seller, andmotor fuel delivered into this state from out-of-state by or for thepurchaser constitutes an import by the purchaser;
(30) "Import verification number", the number assigned by thedirector with respect to a single transport truck delivery into this statefrom another state upon request for an assigned number by an importer orthe transporter carrying motor fuel into this state for the account of animporter;
(31) "Importer" includes any person who is the importer of record,pursuant to federal customs law, with respect to motor fuel. If theimporter of record is acting as an agent, the person for whom the agent isacting is the importer. If there is no importer of record of motor fuelentered into this state, the owner of the motor fuel at the time it isbrought into this state is the importer;
(32) "Indian country":
(a) Land held in trust by the United States of America for thebenefit of a federally recognized Indian tribe or nation;
(b) All land within the limits of any Indian reservation under thejurisdiction of the United States government, notwithstanding the issuanceof any patent, and including rights-of-way running through the reservation;
(c) All dependent Indian communities within the borders of the UnitedStates whether within the original or subsequently acquired territorythereof, and whether within or without the limits of a state; and
(d) All Indian allotments, the Indian titles to which have not beenextinguished, including individual allotments held in trust by the UnitedStates or allotments owned in fee by individual Indians subject to federallaw restrictions regarding disposition of said allotments and includingrights-of-way running through the same. The term shall also include thedefinition of Indian country as found in 18 U.S.C., Section 1151;
(33) "Indian tribe", "tribes", or "federally recognized Indian tribeor nation", an Indian tribal entity which is recognized by the UnitedStates Bureau of Indian Affairs as having a special relationship with theUnited States. The term shall also include the definition of a tribe asdefined in 25 U.S.C., Section 479a;
(34) "Interstate motor fuel user", any person who operates a motorfuel-powered motor vehicle with a licensed gross weight exceedingtwenty-six thousand pounds that travels from this state into another stateor from another state into this state;
(35) "Invoiced gallons", the gallons actually billed on an invoicefor payment to a supplier which shall be either gross or net gallons on theoriginal manifest or bill of lading;
(36) "K-1 kerosene", a petroleum product having an A.P.I. gravity ofnot less than forty degrees, at a temperature of sixty degrees Fahrenheitand a minimum flash point of one hundred degrees Fahrenheit with a sulfurcontent not exceeding four one-hundredths percent by weight;
(37) "Kerosene", the petroleum fraction containing hydrocarbons thatare slightly heavier than those found in gasoline and naphtha, with aboiling range of one hundred forty-nine to three hundred degrees Celsius;
(38) "Liquid", any substance that is liquid in excess of sixtydegrees Fahrenheit and at a pressure of fourteen and seven-tenths poundsper square inch absolute;
(39) "Motor fuel", gasoline, diesel fuel, kerosene and blended fuel;
(40) "Motor vehicle", any automobile, truck, truck-tractor or anymotor bus or self-propelled vehicle not exclusively operated or driven uponfixed rails or tracks. The term does not include:
(a) Farm tractors or machinery including tractors and machinerydesigned for off-road use but capable of movement on roads at low speeds,or
(b) A vehicle solely operated on rails;
(41) "Net gallons", the motor fuel, measured in U.S. gallons, whencorrected to a temperature of sixty degrees Fahrenheit and a pressure offourteen and seven-tenths pounds per square inch absolute (psi);
(42) "Permissive supplier", an out-of-state supplier that elects, butis not required, to have a supplier's license pursuant to this chapter;
(43) "Person", natural persons, individuals, partnerships, firms,associations, corporations, estates, trustees, business trusts, syndicates,this state, any county, city, municipality, school district or otherpolitical subdivision of the state, federally recognized Indian tribe, orany corporation or combination acting as a unit or any receiver appointedby any state or federal court;
(44) "Position holder", the person who holds the inventory positionin motor fuel in a terminal, as reflected on the records of the terminaloperator. A person holds the inventory position in motor fuel when thatperson has a contract with the terminal operator for the use of storagefacilities and terminating services for motor fuel at the terminal. Theterm includes a terminal operator who owns motor fuel in the terminal;
(45) "Propel", the operation of a motor vehicle, whether it is inmotion or at rest;
(46) "Public highway", every road, toll road, highway, street, way orplace generally open to the use of the public as a matter of right for thepurposes of vehicular travel, including streets and alleys of any town orcity notwithstanding that the same may be temporarily closed forconstruction, reconstruction, maintenance or repair;
(47) "Qualified terminal", a terminal which has been assigned aterminal control number ("tcn") by the Internal Revenue Service;
(48) "Rack", a mechanism for delivering motor fuel from a refinery orterminal into a railroad tank car, a transport truck or other means of bulktransfer outside of the bulk transfer/terminal system;
(49) "Refiner", any person that owns, operates, or otherwise controlsa refinery;
(50) "Refinery", a facility used to produce motor fuel from crudeoil, unfinished oils, natural gas liquids, or other hydrocarbons and fromwhich motor fuel may be removed by pipeline, by boat or barge, or at arack;
(51) "Removal", any physical transfer of motor fuel from a terminal,manufacturing plant, customs custody, pipeline, boat or barge, refinery orany facility that stores motor fuel;
(52) "Retailer", a person that engages in the business of selling ordispensing to the consumer within this state;
(53) "Supplier", a person that is:
(a) Registered or required to be registered pursuant to 26 U.S.C.,Section 4101, for transactions in motor fuels in the bulk transfer/terminaldistribution system; and
(b) One or more of the following:
a. The position holder in a terminal or refinery in this state;
b. Imports motor fuel into this state from a foreign country;
c. Acquires motor fuel from a terminal or refinery in this state froma position holder pursuant to either a two-party exchange or a qualifiedbuy-sell arrangement which is treated as an exchange and appears on therecords of the terminal operator; or
d. The position holder in a terminal or refinery outside this statewith respect to motor fuel which that person imports into this state. Aterminal operator shall not be considered a supplier based solely on thefact that the terminal operator handles motor fuel consigned to it within aterminal. "Supplier" also means a person that produces fuel grade alcoholor alcohol-derivative substances in this state, produces fuel grade alcoholor alcohol-derivative substances for import to this state into a terminal,or acquires upon import by truck, rail car or barge into a terminal, fuelgrade alcohol or alcohol-derivative substances. "Supplier" includes apermissive supplier unless specifically provided otherwise;
(54) "Tank wagon", a straight truck having multiple compartmentsdesigned or used to carry motor fuel;
(55) "Terminal", a bulk storage and distribution facility whichincludes:
(a) For the purposes of motor fuel, is a qualified terminal;
(b) For the purposes of fuel grade alcohol, is supplied by truck,rail car, boat, barge or pipeline and the products are removed at a rack;
(56) "Terminal bulk transfers" include but are not limited to thefollowing:
(a) Boat or barge movement of motor fuel from a refinery or terminalto a terminal;
(b) Pipeline movements of motor fuel from a refinery or terminal to aterminal;
(c) Book transfers of product within a terminal between suppliersprior to completion of removal across the rack; and
(d) Two-party exchanges or buy-sell supply arrangements within aterminal between licensed suppliers;
(57) "Terminal operator", any person that owns, operates, orotherwise controls a terminal. A terminal operator may own the motor fuelthat is transferred through or stored in the terminal;
(58) "Transmix", the buffer or interface between two differentproducts in a pipeline shipment, or a mix of two different products withina refinery or terminal that results in an off-grade mixture;
(59) "Transport truck", a semitrailer combination rig designed orused to transport motor fuel over the highways;
(60) "Transporter", any operator of a pipeline, barge, railroad ortransport truck engaged in the business of transporting motor fuels;
(61) "Two-party exchange", a transaction in which the motor fuel istransferred from one licensed supplier or licensed permissive supplier toanother licensed supplier or licensed permissive supplier and:
(a) Which transaction includes a transfer from the person that holdsthe original inventory position for motor fuel in the terminal as reflectedon the records of the terminal operator; and
(b) The exchange transaction is simultaneous with removal from theterminal by the receiving exchange partner. However, in any event, theterminal operator in its books and records treats the receiving exchangeparty as the supplier which removes the product across a terminal rack forpurposes of reporting such events to this state;
(62) "Ultimate vendor", a person that sells motor fuel to theconsumer;
(63) "Undyed diesel fuel", diesel fuel that is not subject to theUnited States Environmental Protection Agency dyeing requirements, or hasnot been dyed in accordance with Internal Revenue Service fuel dyeingprovisions; and
(64) "Vehicle fuel tank", any receptacle on a motor vehicle fromwhich fuel is supplied for the propulsion of the motor vehicle.
142.800. As used in this chapter, the following words, terms andphrases have the meanings given:
(1) "Agricultural purposes", clearing, terracing or otherwisepreparing the ground on a farm; preparing soil for planting andfertilizing, cultivating, raising and harvesting crops; raising and feedinglivestock and poultry; building fences; pumping water for any and all useson the farm, including irrigation; building roads upon any farm by theowner or person farming the same; operating milking machines; sawing woodfor use on a farm; producing electricity for use on a farm; movement oftractors, farm implements and nonlicensed equipment from one field toanother;
(2) "Alternative fuel", electricity, liquefied petroleum gas (LPG orLP gas), compressed natural gas product, or a combination of liquefiedpetroleum gas and a compressed natural gas or electricity product used inan internal combustion engine or motor to propel any form of vehicle,machine, or mechanical contrivance. It includes all forms of fuel commonlyor commercially known or sold as butane, propane, or compressed naturalgas;
(3) "Aviation fuel", any motor fuel specifically compounded for usein reciprocating aircraft engines;
(4) "Blend stock", any petroleum product component of motor fuel,such as naphtha, reformat, toluene or kerosene, that can be blended for usein a motor fuel without further processing. The term includes thosepetroleum products presently defined by the Internal Revenue Service inregulations pursuant to 26 U.S.C., Sections 4081 and 4082, as amended.However, the term does not include any substance that:
(a) Will be ultimately used for consumer nonmotor fuel use; and
(b) Is sold or removed in drum quantities (fifty-five gallons) orless at the time of the removal or sale;
(5) "Blended fuel", a mixture composed of motor fuel and anotherliquid including blend stock, other than a de minimis amount of a productsuch as carburetor detergent or oxidation inhibitor, that can be used as afuel in a highway vehicle. This term includes but is not limited togasohol, ethanol, methanol, fuel grade alcohol, diesel fuel enhancers andresulting blends;
(6) "Blender", any person that produces blended motor fuel outsidethe bulk transfer/terminal system;
(7) "Blending", the mixing of one or more petroleum products, with orwithout another product, regardless of the original character of theproduct blended, if the product obtained by the blending is capable of useor otherwise sold for use in the generation of power for the propulsion ofa motor vehicle, an airplane, or a motorboat. The term does not includethe blending that occurs in the process of refining by the original refinerof crude petroleum or the blending of products known as lubricating oil andgreases;
(8) "Bulk plant", a bulk motor fuel storage and distribution facilitythat is not a terminal within the bulk transfer system and from which motorfuel may be removed by truck;
(9) "Bulk transfer", any transfer of motor fuel from one location toanother by pipeline tender or marine delivery within the bulktransfer/terminal system;
(10) "Bulk transfer/terminal system", the motor fuel distributionsystem consisting of refineries, pipelines, vessels, and terminals. Motorfuel in a refinery, pipeline, boat, barge or terminal is in the bulktransfer/terminal system. Motor fuel in the fuel supply tank of anyengine, or in any tank car, rail car, trailer, truck, or other equipmentsuitable for ground transportation is not in the bulk transfer/terminalsystem;
(11) "Consumer", the user of the motor fuel;
(12) "Delivery", the placing of motor fuel or any liquid into thefuel tank of a motor vehicle or bulk storage facility;
(13) "Department", the department of revenue;
(14) "Destination state", the state, territory, or foreign country towhich motor fuel is directed for delivery into a storage facility, areceptacle, a container, or a type of transportation equipment for thepurpose of resale or use;
(15) "Diesel fuel", any liquid that is commonly or commercially knownor sold as a fuel that is suitable for use in a diesel-powered highwayvehicle. A liquid meets this requirement if, without further processing orblending, the liquid has practical and commercial fitness for use in thepropulsion engine of a diesel-powered highway vehicle. "Diesel fuel" doesnot include jet fuel sold to a buyer who is registered with the InternalRevenue Service to purchase jet fuel and remit taxes on its sale or use tothe Internal Revenue Service. "Diesel fuel" does not include biodieselcommonly referred to as B100 and defined in ASTM D6751, B99, or B99.9 untilsuch biodiesel is blended with other diesel fuel or sold for highway use;
(16) "Diesel-powered highway vehicle", a motor vehicle operated on ahighway that is propelled by a diesel-powered engine;
(17) "Director", the director of revenue;
(18) "Distributor", a person who either produces, refines, blends,compounds or manufactures motor fuel, imports motor fuel into a state orexports motor fuel out of a state, or who is engaged in distribution ofmotor fuel;
(19) "Dyed fuel", diesel fuel or kerosene that is required to be dyedpursuant to United States Environmental Protection Agency rules or is dyedpursuant to Internal Revenue Service rules or pursuant to any otherrequirements subsequently set by the United States Environmental ProtectionAgency or Internal Revenue Service including any invisible markerrequirements;
(20) "Eligible purchaser", a distributor who has been authorized bythe director to purchase motor fuel on a tax-deferred basis;
(21) "Export", to obtain motor fuel in this state for sale or otherdistribution outside of this state. In applying this definition, motorfuel delivered out of state by or for the seller constitutes an export bythe seller, and motor fuel delivered out of state by or for the purchaserconstitutes an export by the purchaser;
(22) "Exporter", any person, other than a supplier, who purchasesmotor fuel in this state for the purpose of transporting or delivering thefuel outside of this state;
(23) "Farm tractor", all tractor-type, motorized farm implements andequipment but shall not include motor vehicles of the truck-type, pickuptruck-type, automobiles, and other motor vehicles required to be registeredand licensed each year pursuant to the provisions of the motor vehiclelicense and registration laws of this state;
(24) "Fuel grade alcohol", a methanol or ethanol with a proof of notless than one hundred ninety degrees (determined without regard todenaturants) and products derived from such alcohol for blending with motorfuel;
(25) "Fuel transportation vehicle", any vehicle designed for highwayuse which is also designed or used to transport motor fuels and includestransport trucks and tank wagons;
(26) "Gasoline", all products commonly or commercially known or soldas gasoline that are suitable for use as a motor fuel. Gasoline does notinclude products that have an American Society for Testing and Materials(ASTM) octane number of less than seventy-five as determined by the motormethod;
(27) "Gross gallons", the total measured motor fuel, exclusive of anytemperature or pressure adjustments, in U.S. gallons;
(28) "Heating oil", a motor fuel that is burned in a boiler, furnace,or stove for heating or industrial processing purposes;
(29) "Import", to bring motor fuel into this state by any means ofconveyance other than in the fuel supply tank of a motor vehicle. Inapplying this definition, motor fuel delivered into this state fromout-of-state by or for the seller constitutes an import by the seller, andmotor fuel delivered into this state from out-of-state by or for thepurchaser constitutes an import by the purchaser;
(30) "Import verification number", the number assigned by thedirector with respect to a single transport truck delivery into this statefrom another state upon request for an assigned number by an importer orthe transporter carrying motor fuel into this state for the account of animporter;
(31) "Importer" includes any person who is the importer of record,pursuant to federal customs law, with respect to motor fuel. If theimporter of record is acting as an agent, the person for whom the agent isacting is the importer. If there is no importer of record of motor fuelentered into this state, the owner of the motor fuel at the time it isbrought into this state is the importer;
(32) "Indian country":
(a) Land held in trust by the United States of America for thebenefit of a federally recognized Indian tribe or nation;
(b) All land within the limits of any Indian reservation under thejurisdiction of the United States government, notwithstanding the issuanceof any patent, and including rights-of-way running through the reservation;
(c) All dependent Indian communities within the borders of the UnitedStates whether within the original or subsequently acquired territorythereof, and whether within or without the limits of a state; and
(d) All Indian allotments, the Indian titles to which have not beenextinguished, including individual allotments held in trust by the UnitedStates or allotments owned in fee by individual Indians subject to federallaw restrictions regarding disposition of said allotments and includingrights-of-way running through the same. The term shall also include thedefinition of Indian country as found in 18 U.S.C., Section 1151;
(33) "Indian tribe", "tribes", or "federally recognized Indian tribeor nation", an Indian tribal entity which is recognized by the UnitedStates Bureau of Indian Affairs as having a special relationship with theUnited States. The term shall also include the definition of a tribe asdefined in 25 U.S.C., Section 479a;
(34) "Interstate motor fuel user", any person who operates a motorfuel-powered motor vehicle with a licensed gross weight exceedingtwenty-six thousand pounds that travels from this state into another stateor from another state into this state;
(35) "Invoiced gallons", the gallons actually billed on an invoicefor payment to a supplier which shall be either gross or net gallons on theoriginal manifest or bill of lading;
(36) "K-1 kerosene", a petroleum product having an A.P.I. gravity ofnot less than forty degrees, at a temperature of sixty degrees Fahrenheitand a minimum flash point of one hundred degrees Fahrenheit with a sulfurcontent not exceeding four one-hundredths percent by weight;
(37) "Kerosene", the petroleum fraction containing hydrocarbons thatare slightly heavier than those found in gasoline and naphtha, with aboiling range of one hundred forty-nine to three hundred degrees Celsius;
(38) "Liquid", any substance that is liquid in excess of sixtydegrees Fahrenheit and at a pressure of fourteen and seven-tenths poundsper square inch absolute;
(39) "Motor fuel", gasoline, diesel fuel, kerosene and blended fuel;
(40) "Motor vehicle", any automobile, truck, truck-tractor or anymotor bus or self-propelled vehicle not exclusively operated or driven uponfixed rails or tracks. The term does not include:
(a) Farm tractors or machinery including tractors and machinerydesigned for off-road use but capable of movement on roads at low speeds,or
(b) A vehicle solely operated on rails;
(41) "Net gallons", the motor fuel, measured in U.S. gallons, whencorrected to a temperature of sixty degrees Fahrenheit and a pressure offourteen and seven-tenths pounds per square inch absolute (psi);
(42) "Permissive supplier", an out-of-state supplier that elects, butis not required, to have a supplier's license pursuant to this chapter;
(43) "Person", natural persons, individuals, partnerships, firms,associations, corporations, estates, trustees, business trusts, syndicates,this state, any county, city, municipality, school district or otherpolitical subdivision of the state, federally recognized Indian tribe, orany corporation or combination acting as a unit or any receiver appointedby any state or federal court;
(44) "Position holder", the person who holds the inventory positionin motor fuel in a terminal, as reflected on the records of the terminaloperator. A person holds the inventory position in motor fuel when thatperson has a contract with the terminal operator for the use of storagefacilities and terminating services for motor fuel at the terminal. Theterm includes a terminal operator who owns motor fuel in the terminal;
(45) "Propel", the operation of a motor vehicle, whether it is inmotion or at rest;
(46) "Public highway", every road, toll road, highway, street, way orplace generally open to the use of the public as a matter of right for thepurposes of vehicular travel, including streets and alleys of any town orcity notwithstanding that the same may be temporarily closed forconstruction, reconstruction, maintenance or repair;
(47) "Qualified terminal", a terminal which has been assigned aterminal control number ("tcn") by the Internal Revenue Service;
(48) "Rack", a mechanism for delivering motor fuel from a refinery orterminal into a railroad tank car, a transport truck or other means of bulktransfer outside of the bulk transfer/terminal system;
(49) "Refiner", any person that owns, operates, or otherwise controlsa refinery;
(50) "Refinery", a facility used to produce motor fuel from crudeoil, unfinished oils, natural gas liquids, or other hydrocarbons and fromwhich motor fuel may be removed by pipeline, by boat or barge, or at arack;
(51) "Removal", any physical transfer of motor fuel from a terminal,manufacturing plant, customs custody, pipeline, boat or barge, refinery orany facility that stores motor fuel;
(52) "Retailer", a person that engages in the business of selling ordispensing to the consumer within this state;
(53) "Supplier", a person that is:
(a) Registered or required to be registered pursuant to 26 U.S.C.,Section 4101, for transactions in motor fuels in the bulk transfer/terminaldistribution system; and
(b) One or more of the following:
a. The position holder in a terminal or refinery in this state;
b. Imports motor fuel into this state from a foreign country;
c. Acquires motor fuel from a terminal or refinery in this state froma position holder pursuant to either a two-party exchange or a qualifiedbuy-sell arrangement which is treated as an exchange and appears on therecords of the terminal operator; or
d. The position holder in a terminal or refinery outside this statewith respect to motor fuel which that person imports into this state. Aterminal operator shall not be considered a supplier based solely on thefact that the terminal operator handles motor fuel consigned to it within aterminal. "Supplier" also means a person that produces fuel grade alcoholor alcohol-derivative substances in this state, produces fuel grade alcoholor alcohol-derivative substances for import to this state into a terminal,or acquires upon import by truck, rail car or barge into a terminal, fuelgrade alcohol or alcohol-derivative substances. "Supplier" includes apermissive supplier unless specifically provided otherwise;
(54) "Tank wagon", a straight truck having multiple compartmentsdesigned or used to carry motor fuel;
(55) "Terminal", a bulk storage and distribution facility whichincludes:
(a) For the purposes of motor fuel, is a qualified terminal;
(b) For the purposes of fuel grade alcohol, is supplied by truck,rail car, boat, barge or pipeline and the products are removed at a rack;
(56) "Terminal bulk transfers" include but are not limited to thefollowing:
(a) Boat or barge movement of motor fuel from a refinery or terminalto a terminal;
(b) Pipeline movements of motor fuel from a refinery or terminal to aterminal;
(c) Book transfers of product within a terminal between suppliersprior to completion of removal across the rack; and
(d) Two-party exchanges or buy-sell supply arrangements within aterminal between licensed suppliers;
(57) "Terminal operator", any person that owns, operates, orotherwise controls a terminal. A terminal operator may own the motor fuelthat is transferred through or stored in the terminal;
(58) "Transmix", the buffer or interface between two differentproducts in a pipeline shipment, or a mix of two different products withina refinery or terminal that results in an off-grade mixture;
(59) "Transport truck", a semitrailer combination rig designed orused to transport motor fuel over the highways;
(60) "Transporter", any operator of a pipeline, barge, railroad ortransport truck engaged in the business of transporting motor fuels;
(61) "Two-party exchange", a transaction in which the motor fuel istransferred from one licensed supplier or licensed permissive supplier toanother licensed supplier or licensed permissive supplier and:
(a) Which transaction includes a transfer from the person that holdsthe original inventory position for motor fuel in the terminal as reflectedon the records of the terminal operator; and
(b) The exchange transaction is simultaneous with removal from theterminal by the receiving exchange partner. However, in any event, theterminal operator in its books and records treats the receiving exchangeparty as the supplier which removes the product across a terminal rack forpurposes of reporting such events to this state;
(62) "Ultimate vendor", a person that sells motor fuel to theconsumer;
(63) "Undyed diesel fuel", diesel fuel that is not subject to theUnited States Environmental Protection Agency dyeing requirements, or hasnot been dyed in accordance with Internal Revenue Service fuel dyeingprovisions; and
(64) "Vehicle fuel tank", any receptacle on a motor vehicle fromwhich fuel is supplied for the propulsion of the motor vehicle.
142.800. As used in this chapter, the following words, terms andphrases have the meanings given:
(1) "Agricultural purposes", clearing, terracing or otherwisepreparing the ground on a farm; preparing soil for planting andfertilizing, cultivating, raising and harvesting crops; raising and feedinglivestock and poultry; building fences; pumping water for any and all useson the farm, including irrigation; building roads upon any farm by theowner or person farming the same; operating milking machines; sawing woodfor use on a farm; producing electricity for use on a farm; movement oftractors, farm implements and nonlicensed equipment from one field toanother;
(2) "Alternative fuel", electricity, liquefied petroleum gas (LPG orLP gas), compressed natural gas product, or a combination of liquefiedpetroleum gas and a compressed natural gas or electricity product used inan internal combustion engine or motor to propel any form of vehicle,machine, or mechanical contrivance. It includes all forms of fuel commonlyor commercially known or sold as butane, propane, or compressed naturalgas;
(3) "Aviation fuel", any motor fuel specifically compounded for usein reciprocating aircraft engines;
(4) "Blend stock", any petroleum product component of motor fuel,such as naphtha, reformat, toluene or kerosene, that can be blended for usein a motor fuel without further processing. The term includes thosepetroleum products presently defined by the Internal Revenue Service inregulations pursuant to 26 U.S.C., Sections 4081 and 4082, as amended.However, the term does not include any substance that:
(a) Will be ultimately used for consumer nonmotor fuel use; and
(b) Is sold or removed in drum quantities (fifty-five gallons) orless at the time of the removal or sale;
(5) "Blended fuel", a mixture composed of motor fuel and anotherliquid including blend stock, other than a de minimis amount of a productsuch as carburetor detergent or oxidation inhibitor, that can be used as afuel in a highway vehicle. This term includes but is not limited togasohol, ethanol, methanol, fuel grade alcohol, diesel fuel enhancers andresulting blends;
(6) "Blender", any person that produces blended motor fuel outsidethe bulk transfer/terminal system;
(7) "Blending", the mixing of one or more petroleum products, with orwithout another product, regardless of the original character of theproduct blended, if the product obtained by the blending is capable of useor otherwise sold for use in the generation of power for the propulsion ofa motor vehicle, an airplane, or a motorboat. The term does not includethe blending that occurs in the process of refining by the original refinerof crude petroleum or the blending of products known as lubricating oil andgreases;
(8) "Bulk plant", a bulk motor fuel storage and distribution facilitythat is not a terminal within the bulk transfer system and from which motorfuel may be removed by truck;
(9) "Bulk transfer", any transfer of motor fuel from one location toanother by pipeline tender or marine delivery within the bulktransfer/terminal system;
(10) "Bulk transfer/terminal system", the motor fuel distributionsystem consisting of refineries, pipelines, vessels, and terminals. Motorfuel in a refinery, pipeline, boat, barge or terminal is in the bulktransfer/terminal system. Motor fuel in the fuel supply tank of anyengine, or in any tank car, rail car, trailer, truck, or other equipmentsuitable for ground transportation is not in the bulk transfer/terminalsystem;
(11) "Consumer", the user of the motor fuel;
(12) "Delivery", the placing of motor fuel or any liquid into thefuel tank of a motor vehicle or bulk storage facility;
(13) "Department", the department of revenue;
(14) "Destination state", the state, territory, or foreign country towhich motor fuel is directed for delivery into a storage facility, areceptacle, a container, or a type of transportation equipment for thepurpose of resale or use;
(15) "Diesel fuel", any liquid that is commonly or commercially knownor sold as a fuel that is suitable for use in a diesel-powered highwayvehicle. A liquid meets this requirement if, without further processing orblending, the liquid has practical and commercial fitness for use in thepropulsion engine of a diesel-powered highway vehicle. "Diesel fuel" doesnot include jet fuel sold to a buyer who is registered with the InternalRevenue Service to purchase jet fuel and remit taxes on its sale or use tothe Internal Revenue Service. "Diesel fuel" does not include biodieselcommonly referred to as B100 and defined in ASTM D6751, B99, or B99.9 untilsuch biodiesel is blended with other diesel fuel or sold for highway use;
(16) "Diesel-powered highway vehicle", a motor vehicle operated on ahighway that is propelled by a diesel-powered engine;
(17) "Director", the director of revenue;
(18) "Distributor", a person who either produces, refines, blends,compounds or manufactures motor fuel, imports motor fuel into a state orexports motor fuel out of a state, or who is engaged in distribution ofmotor fuel;
(19) "Dyed fuel", diesel fuel or kerosene that is required to be dyedpursuant to United States Environmental Protection Agency rules or is dyedpursuant to Internal Revenue Service rules or pursuant to any otherrequirements subsequently set by the United States Environmental ProtectionAgency or Internal Revenue Service including any invisible markerrequirements;
(20) "Eligible purchaser", a distributor who has been authorized bythe director to purchase motor fuel on a tax-deferred basis;
(21) "Export", to obtain motor fuel in this state for sale or otherdistribution outside of this state. In applying this definition, motorfuel delivered out of state by or for the seller constitutes an export bythe seller, and motor fuel delivered out of state by or for the purchaserconstitutes an export by the purchaser;
(22) "Exporter", any person, other than a supplier, who purchasesmotor fuel in this state for the purpose of transporting or delivering thefuel outside of this state;
(23) "Farm tractor", all tractor-type, motorized farm implements andequipment but shall not include motor vehicles of the truck-type, pickuptruck-type, automobiles, and other motor vehicles required to be registeredand licensed each year pursuant to the provisions of the motor vehiclelicense and registration laws of this state;
(24) "Fuel grade alcohol", a methanol or ethanol with a proof of notless than one hundred ninety degrees (determined without regard todenaturants) and products derived from such alcohol for blending with motorfuel;
(25) "Fuel transportation vehicle", any vehicle designed for highwayuse which is also designed or used to transport motor fuels and includestransport trucks and tank wagons;
(26) "Gasoline", all products commonly or commercially known or soldas gasoline that are suitable for use as a motor fuel. Gasoline does notinclude products that have an American Society for Testing and Materials(ASTM) octane number of less than seventy-five as determined by the motormethod;
(27) "Gross gallons", the total measured motor fuel, exclusive of anytemperature or pressure adjustments, in U.S. gallons;
(28) "Heating oil", a motor fuel that is burned in a boiler, furnace,or stove for heating or industrial processing purposes;
(29) "Import", to bring motor fuel into this state by any means ofconveyance other than in the fuel supply tank of a motor vehicle. Inapplying this definition, motor fuel delivered into this state fromout-of-state by or for the seller constitutes an import by the seller, andmotor fuel delivered into this state from out-of-state by or for thepurchaser constitutes an import by the purchaser;
(30) "Import verification number", the number assigned by thedirector with respect to a single transport truck delivery into this statefrom another state upon request for an assigned number by an importer orthe transporter carrying motor fuel into this state for the account of animporter;
(31) "Importer" includes any person who is the importer of record,pursuant to federal customs law, with respect to motor fuel. If theimporter of record is acting as an agent, the person for whom the agent isacting is the importer. If there is no importer of record of motor fuelentered into this state, the owner of the motor fuel at the time it isbrought into this state is the importer;
(32) "Indian country":
(a) Land held in trust by the United States of America for thebenefit of a federally recognized Indian tribe or nation;
(b) All land within the limits of any Indian reservation under thejurisdiction of the United States government, notwithstanding the issuanceof any patent, and including rights-of-way running through the reservation;
(c) All dependent Indian communities within the borders of the UnitedStates whether within the original or subsequently acquired territorythereof, and whether within or without the limits of a state; and
(d) All Indian allotments, the Indian titles to which have not beenextinguished, including individual allotments held in trust by the UnitedStates or allotments owned in fee by individual Indians subject to federallaw restrictions regarding disposition of said allotments and includingrights-of-way running through the same. The term shall also include thedefinition of Indian country as found in 18 U.S.C., Section 1151;
(33) "Indian tribe", "tribes", or "federally recognized Indian tribeor nation", an Indian tribal entity which is recognized by the UnitedStates Bureau of Indian Affairs as having a special relationship with theUnited States. The term shall also include the definition of a tribe asdefined in 25 U.S.C., Section 479a;
(34) "Interstate motor fuel user", any person who operates a motorfuel-powered motor vehicle with a licensed gross weight exceedingtwenty-six thousand pounds that travels from this state into another stateor from another state into this state;
(35) "Invoiced gallons", the gallons actually billed on an invoicefor payment to a supplier which shall be either gross or net gallons on theoriginal manifest or bill of lading;
(36) "K-1 kerosene", a petroleum product having an A.P.I. gravity ofnot less than forty degrees, at a temperature of sixty degrees Fahrenheitand a minimum flash point of one hundred degrees Fahrenheit with a sulfurcontent not exceeding four one-hundredths percent by weight;
(37) "Kerosene", the petroleum fraction containing hydrocarbons thatare slightly heavier than those found in gasoline and naphtha, with aboiling range of one hundred forty-nine to three hundred degrees Celsius;
(38) "Liquid", any substance that is liquid in excess of sixtydegrees Fahrenheit and at a pressure of fourteen and seven-tenths poundsper square inch absolute;
(39) "Motor fuel", gasoline, diesel fuel, kerosene and blended fuel;
(40) "Motor vehicle", any automobile, truck, truck-tractor or anymotor bus or self-propelled vehicle not exclusively operated or driven uponfixed rails or tracks. The term does not include:
(a) Farm tractors or machinery including tractors and machinerydesigned for off-road use but capable of movement on roads at low speeds,or
(b) A vehicle solely operated on rails;
(41) "Net gallons", the motor fuel, measured in U.S. gallons, whencorrected to a temperature of sixty degrees Fahrenheit and a pressure offourteen and seven-tenths pounds per square inch absolute (psi);
(42) "Permissive supplier", an out-of-state supplier that elects, butis not required, to have a supplier's license pursuant to this chapter;
(43) "Person", natural persons, individuals, partnerships, firms,associations, corporations, estates, trustees, business trusts, syndicates,this state, any county, city, municipality, school district or otherpolitical subdivision of the state, federally recognized Indian tribe, orany corporation or combination acting as a unit or any receiver appointedby any state or federal court;
(44) "Position holder", the person who holds the inventory positionin motor fuel in a terminal, as reflected on the records of the terminaloperator. A person holds the inventory position in motor fuel when thatperson has a contract with the terminal operator for the use of storagefacilities and terminating services for motor fuel at the terminal. Theterm includes a terminal operator who owns motor fuel in the terminal;
(45) "Propel", the operation of a motor vehicle, whether it is inmotion or at rest;
(46) "Public highway", every road, toll road, highway, street, way orplace generally open to the use of the public as a matter of right for thepurposes of vehicular travel, including streets and alleys of any town orcity notwithstanding that the same may be temporarily closed forconstruction, reconstruction, maintenance or repair;
(47) "Qualified terminal", a terminal which has been assigned aterminal control number ("tcn") by the Internal Revenue Service;
(48) "Rack", a mechanism for delivering motor fuel from a refinery orterminal into a railroad tank car, a transport truck or other means of bulktransfer outside of the bulk transfer/terminal system;
(49) "Refiner", any person that owns, operates, or otherwise controlsa refinery;
(50) "Refinery", a facility used to produce motor fuel from crudeoil, unfinished oils, natural gas liquids, or other hydrocarbons and fromwhich motor fuel may be removed by pipeline, by boat or barge, or at arack;
(51) "Removal", any physical transfer of motor fuel from a terminal,manufacturing plant, customs custody, pipeline, boat or barge, refinery orany facility that stores motor fuel;
(52) "Retailer", a person that engages in the business of selling ordispensing to the consumer within this state;
(53) "Supplier", a person that is:
(a) Registered or required to be registered pursuant to 26 U.S.C.,Section 4101, for transactions in motor fuels in the bulk transfer/terminaldistribution system; and
(b) One or more of the following:
a. The position holder in a terminal or refinery in this state;
b. Imports motor fuel into this state from a foreign country;
c. Acquires motor fuel from a terminal or refinery in this state froma position holder pursuant to either a two-party exchange or a qualifiedbuy-sell arrangement which is treated as an exchange and appears on therecords of the terminal operator; or
d. The position holder in a terminal or refinery outside this statewith respect to motor fuel which that person imports into this state. Aterminal operator shall not be considered a supplier based solely on thefact that the terminal operator handles motor fuel consigned to it within aterminal. "Supplier" also means a person that produces fuel grade alcoholor alcohol-derivative substances in this state, produces fuel grade alcoholor alcohol-derivative substances for import to this state into a terminal,or acquires upon import by truck, rail car or barge into a terminal, fuelgrade alcohol or alcohol-derivative substances. "Supplier" includes apermissive supplier unless specifically provided otherwise;
(54) "Tank wagon", a straight truck having multiple compartmentsdesigned or used to carry motor fuel;
(55) "Terminal", a bulk storage and distribution facility whichincludes:
(a) For the purposes of motor fuel, is a qualified terminal;
(b) For the purposes of fuel grade alcohol, is supplied by truck,rail car, boat, barge or pipeline and the products are removed at a rack;
(56) "Terminal bulk transfers" include but are not limited to thefollowing:
(a) Boat or barge movement of motor fuel from a refinery or terminalto a terminal;
(b) Pipeline movements of motor fuel from a refinery or terminal to aterminal;
(c) Book transfers of product within a terminal between suppliersprior to completion of removal across the rack; and
(d) Two-party exchanges or buy-sell supply arrangements within aterminal between licensed suppliers;
(57) "Terminal operator", any person that owns, operates, orotherwise controls a terminal. A terminal operator may own the motor fuelthat is transferred through or stored in the terminal;
(58) "Transmix", the buffer or interface between two differentproducts in a pipeline shipment, or a mix of two different products withina refinery or terminal that results in an off-grade mixture;
(59) "Transport truck", a semitrailer combination rig designed orused to transport motor fuel over the highways;
(60) "Transporter", any operator of a pipeline, barge, railroad ortransport truck engaged in the business of transporting motor fuels;
(61) "Two-party exchange", a transaction in which the motor fuel istransferred from one licensed supplier or licensed permissive supplier toanother licensed supplier or licensed permissive supplier and:
(a) Which transaction includes a transfer from the person that holdsthe original inventory position for motor fuel in the terminal as reflectedon the records of the terminal operator; and
(b) The exchange transaction is simultaneous with removal from theterminal by the receiving exchange partner. However, in any event, theterminal operator in its books and records treats the receiving exchangeparty as the supplier which removes the product across a terminal rack forpurposes of reporting such events to this state;
(62) "Ultimate vendor", a person that sells motor fuel to theconsumer;
(63) "Undyed diesel fuel", diesel fuel that is not subject to theUnited States Environmental Protection Agency dyeing requirements, or hasnot been dyed in accordance with Internal Revenue Service fuel dyeingprovisions; and
(64) "Vehicle fuel tank", any receptacle on a motor vehicle fromwhich fuel is supplied for the propulsion of the motor vehicle.
