State Codes and Statutes

Statutes > New-york > Tax > Article-12-a > 282

§  282.  Definitions.  As  used in this article, 1. a. With respect to  motor  fuel,  "distributor"  means  any  person,  firm,  association  or  corporation,  who  or  which  imports  or causes to be imported into the  state, for use, distribution, storage or  sale  within  the  state,  any  motor fuel; and also any person, firm, association or corporation who or  which produces, refines, manufactures or compounds motor fuel within the  state.    b.  With respect to Diesel motor fuel, "distributor" means any person,  firm, association or corporation (i) who or which imports or  causes  to  be  imported  into  the  state,  for  use, distribution, storage or sale  within the state, any Diesel motor fuel; (ii)  who  or  which  produces,  refines,  manufactures  or compounds Diesel motor fuel within the state;  (iii) who or which engages in the enhancement of Diesel  motor  fuel  in  this  state;  (iv) who or which makes a sale or use of Diesel motor fuel  in this state other than: (A) a retail sale  not  in  bulk  or  (B)  the  self-use  of  Diesel  motor  fuel which has been the subject of a retail  sale to such person; (v) who or which is registered by the department of  taxation and finance as a distributor of kero-jet fuel pursuant  to  the  provisions  of  subdivision  two  of section two hundred eighty-two-a of  this article. For the purposes of this article when used with respect to  Diesel motor fuel, a "retail sale not  in  bulk"  means  the  making  or  offering  to  make  any  sale of Diesel motor fuel to a consumer of such  fuel which is delivered directly into a motor vehicle  for  use  in  the  operation  of  such vehicle. A "retail sale in bulk" means the making or  offering to make any sale of Diesel motor fuel to a  consumer  which  is  other  than a "retail sale not in bulk". Motor fuel or Diesel motor fuel  brought into the state in the ordinary fuel  tank  connecting  with  the  engine  of  a  motor  vehicle, aeroplane, motor boat or other conveyance  propelled by the use of such motor fuel or Diesel motor fuel, and to  be  used  only in the operation thereof, shall not be deemed imported within  the meaning of this article, if not removed from  such  tank  except  as  used in the propulsion of such engine.    2.  "Motor  fuel"  means  gasoline,  benzol  or  other product, except  kerosene and crude oil, which is suitable for  use  in  operation  of  a  motor  vehicle  engine,  but  if  kerosene or crude oil is compounded or  mixed with any other product or products, and the resulting compound  or  mixture  is  suitable for use in the operation of any such motor vehicle  engine, such resulting compound or mixture in its entirety  shall  be  a  "motor fuel. "    3. "Motor vehicle" means any vehicle propelled by any power other than  muscular,  except boats, road building machinery, power shovels, tractor  cranes, tractors used exclusively for  agricultural  purposes  and  such  vehicles as are run only on rails or tracks.    4.  "Purchaser"  shall  include, in addition to its usual meaning, the  distributor in the case of transfer of motor fuel by a distributor  from  his,  their or its stock, into a motor vehicle, or into a container from  which motor fuel is supplied by the distributor to a  motor  vehicle  or  vehicles of the distributor or of others.    5.  "Sale"  shall  include,  in  addition to its meaning under article  twenty-eight of this chapter, the transfer of fuel by a distributor into  a motor vehicle or into a receptacle from which fuel is supplied by  him  or it to his or its own or other motor vehicles.    6.  "Filling  station"  shall  include  any place, location or station  where motor fuel or Diesel motor fuel is offered for sale at retail.    7. "Owner" shall include any person offering motor fuel  for  sale  at  retail.    8.  "Person"  includes an individual, copartnership, limited liability  company, society, association, corporation, joint stock company, and anycombination  of  individuals  and  also  an   executor,   administrator,  receiver, trustee or other fiduciary.    9.  "Omnibus  carrier" shall mean every person engaged in operating an  omnibus line subject to the  supervision  of  the  state  department  of  public  service  under  article  three-a  of  the  public  service  law,  including every person operating omnibuses used for  the  transportation  of  school  children under a contract made pursuant to the provisions of  the education law.    10.  "Taxicab  licensee"  shall  mean  every   corporation,   company,  association,  partnership  and person engaged in operating a taxicab, as  defined in section one hundred forty-eight-a of the vehicle and  traffic  law, and licensed by local authorities as defined in section one hundred  twenty-two of such law to operate at a fixed rate of fare.    11. "Nonpublic school operator" shall mean any nonpublic elementary or  secondary  school  which  owns or leases and operates any vehicle solely  and exclusively for its purposes.    12. "Transporter" means any  person  who  or  which  has  the  use  or  control,   or  the  right  to  the  use  or  control  of  any  means  of  transportation used in transporting motor fuel including a barge,  truck  or pipeline.  "Importing transporter" means any transporter who or which  transports  motor  fuel  in  the  state  where  such motor fuel is being  imported into the state for use, distribution, storage or  sale  in  the  state.  "Exporting  transporter"  means  any  transporter  who  or which  transports motor fuel in this state  where  such  motor  fuel  is  being  exported from a point in this state to without this state.    13.  "Terminal"  means  a  motor  fuel storage facility with a storage  capacity of fifty thousand gallons or more excluding  such  facility  at  which  motor fuel is stored solely for its retail sale at such facility.  "Terminal operator" means any person who or which  has  the  use  of  or  control over, or the right to so use or control, a terminal.    14.  "Diesel  motor  fuel" shall mean kerosene, crude oil, fuel oil or  other middle distillate and also motor fuel  suitable  for  use  in  the  operation  of  an  engine  of  the  diesel type, excluding, however, any  product specifically designated "No. 4 Diesel fuel" and not suitable  as  a fuel used in the operation of a motor vehicle engine.    15. "Automotive fuel" shall mean motor fuel or Diesel motor fuel.    16.  "Enhancement"  when  used  in this article with respect to Diesel  motor fuel shall mean the addition or blending of kerosene or any  other  substance or additive, such as a cetane improver, to or with fuel oil or  other   middle   distillate  which  improves  or  enhances  such  middle  distillate's performance in the operation of a motor vehicle  engine  of  the  diesel type, provided, enhancement shall not include the production  of fuel oil by the addition of a substance to number two  fuel  oil  for  the purpose of lowering the cloud point or pour point of such product to  that  of  generally  accepted industry standards for number two fuel oil  and such resulting product is invoiced and sold, in good faith,  by  the  producer  thereof  as  number two fuel oil. "Enhanced Diesel motor fuel"  shall mean the combined or blended product which has resulted  from  the  act  of  enhancement  (not  the  purchase of the ingredients to make the  blend) and any product specificially designated "Diesel fuel" or "No.  1  Diesel  fuel"  or  "No.  2 Diesel fuel" or any like industry designation  commonly used to refer to a fuel  used  in  the  operation  of  a  motor  vehicle  engine  of  the  Diesel  type  which  meets  standard  industry  specifications for such fuel as  to  flash  point,  water  and  sediment  content, distillation, sulfur content, copper corrosion and cetane, such  as  the  specifications  contained in American Standard Testing Material  Specification D975, as amended through January first,  nineteen  hundred  eighty-eight.17.  "Fixed  base  operator"  means  any  person, firm, association or  corporation, who or which engages  in  the  sale  of  kero-jet  fuel  or  aviation  gasoline,  or  both,  for airplanes from a fixed and permanent  place at an airport within the state.    * 18.  "Indian  nation  or  tribe" means one of the following New York  state Indian nations or tribes: Cayuga Indian Nation of New York, Oneida  Indian Nation of New York, Onondaga Nation  of  Indians,  Poospatuck  or  Unkechauge   Nation,   St.  Regis  Mohawk,  Seneca  Nation  of  Indians,  Shinnecock Tribe, Tonawanda Band of  Senecas  and  Tuscarora  Nation  of  Indians.    * NB There are 2 sub 18's    * 18.  "Dyed  Diesel  motor  fuel"  means  Diesel  motor fuel which is  enhanced Diesel motor fuel and which has been dyed  in  accordance  with  and  for the purpose of complying with the provisions of 26 USC §4082(a)  and the regulations thereunder, as may be amended from time to time.    * NB There are 2 sub 18's    19. "Qualified Indian" means a person  duly  enrolled  on  the  tribal  rolls  of one of the Indian nations or tribes. In the case of the Cayuga  Indian Nation of New York, such term shall include enrolled  members  of  such nation when such enrolled members purchase motor fuel on any Seneca  reservation.    20.  "Qualified  reservation" means (a) lands held by an Indian nation  or tribe that is located within the reservation of that nation or  tribe  in the state;    (b)  lands  within  the  state  over  which  an Indian nation or tribe  exercises governmental power and that are either (i) held by the  Indian  nation  or  tribe  subject  to restrictions by the United States against  alienation, or (ii) held in trust by the United States for  the  benefit  of such Indian nation or tribe;    (c)  lands held by the Shinnecock Tribe or the Poospatuck (Unkechauge)  Nation within their respective reservations; or    (d)  any  land  that  falls  within  paragraph  (a)  or  (b)  of  this  subdivision,  and  which  may  be  sold  and replaced with other land in  accordance with an Indian nation's or  tribe's  land  claims  settlement  agreement with the state of New York, shall nevertheless be deemed to be  subject to restriction by the United States against alienation.    21.  "Reservation  motor  fuel seller" means a seller of motor fuel or  Diesel motor fuel which is an  Indian  nation  or  tribe,  one  or  more  members  of  such  tribe,  or  an entity wholly owned by either or both,  which sells motor fuel within the boundaries of a qualified reservation.    * 22. "E85" means  a  mixture  consisting  by  volume  of  eighty-five  percent ethanol and the remainder of which is motor fuel.    * NB Repealed September 1, 2011    * 23.  "B20"  means  a  mixture consisting by volume of twenty percent  biodiesel and the remainder of which is diesel motor fuel. For  purposes  of   this  subdivision  "biodiesel"  shall  mean  a  diesel  motor  fuel  substitute produced from nonpetroleum renewable resources that meets the  registration requirements for fuels and fuel  additives  established  by  the  Environmental  Protection Agency under section 211 of the Clean Air  Act (42 U.S.C. 7545) and that meets the American Society for Testing and  Materials D6751-02a Standard Specification  for  Biodiesel  Fuel  (B100)  Blend Stock for Distillate Fuels.    * NB Repealed September 1, 2011    * 24.  "CNG"  means  fuel  comprised  primarily  of methane, stored in  either a gaseous or liquid state, suitable for use  and  consumption  in  the engine of a motor vehicle.    * NB Repealed September 1, 2011* 25. "Hydrogen" means fuel comprised primarily of molecular hydrogen,  stored  in  either  a  gaseous  or  liquid  state,  suitable for use and  consumption in the engine of a motor vehicle.    * NB Repealed September 1, 2011

State Codes and Statutes

Statutes > New-york > Tax > Article-12-a > 282

§  282.  Definitions.  As  used in this article, 1. a. With respect to  motor  fuel,  "distributor"  means  any  person,  firm,  association  or  corporation,  who  or  which  imports  or causes to be imported into the  state, for use, distribution, storage or  sale  within  the  state,  any  motor fuel; and also any person, firm, association or corporation who or  which produces, refines, manufactures or compounds motor fuel within the  state.    b.  With respect to Diesel motor fuel, "distributor" means any person,  firm, association or corporation (i) who or which imports or  causes  to  be  imported  into  the  state,  for  use, distribution, storage or sale  within the state, any Diesel motor fuel; (ii)  who  or  which  produces,  refines,  manufactures  or compounds Diesel motor fuel within the state;  (iii) who or which engages in the enhancement of Diesel  motor  fuel  in  this  state;  (iv) who or which makes a sale or use of Diesel motor fuel  in this state other than: (A) a retail sale  not  in  bulk  or  (B)  the  self-use  of  Diesel  motor  fuel which has been the subject of a retail  sale to such person; (v) who or which is registered by the department of  taxation and finance as a distributor of kero-jet fuel pursuant  to  the  provisions  of  subdivision  two  of section two hundred eighty-two-a of  this article. For the purposes of this article when used with respect to  Diesel motor fuel, a "retail sale not  in  bulk"  means  the  making  or  offering  to  make  any  sale of Diesel motor fuel to a consumer of such  fuel which is delivered directly into a motor vehicle  for  use  in  the  operation  of  such vehicle. A "retail sale in bulk" means the making or  offering to make any sale of Diesel motor fuel to a  consumer  which  is  other  than a "retail sale not in bulk". Motor fuel or Diesel motor fuel  brought into the state in the ordinary fuel  tank  connecting  with  the  engine  of  a  motor  vehicle, aeroplane, motor boat or other conveyance  propelled by the use of such motor fuel or Diesel motor fuel, and to  be  used  only in the operation thereof, shall not be deemed imported within  the meaning of this article, if not removed from  such  tank  except  as  used in the propulsion of such engine.    2.  "Motor  fuel"  means  gasoline,  benzol  or  other product, except  kerosene and crude oil, which is suitable for  use  in  operation  of  a  motor  vehicle  engine,  but  if  kerosene or crude oil is compounded or  mixed with any other product or products, and the resulting compound  or  mixture  is  suitable for use in the operation of any such motor vehicle  engine, such resulting compound or mixture in its entirety  shall  be  a  "motor fuel. "    3. "Motor vehicle" means any vehicle propelled by any power other than  muscular,  except boats, road building machinery, power shovels, tractor  cranes, tractors used exclusively for  agricultural  purposes  and  such  vehicles as are run only on rails or tracks.    4.  "Purchaser"  shall  include, in addition to its usual meaning, the  distributor in the case of transfer of motor fuel by a distributor  from  his,  their or its stock, into a motor vehicle, or into a container from  which motor fuel is supplied by the distributor to a  motor  vehicle  or  vehicles of the distributor or of others.    5.  "Sale"  shall  include,  in  addition to its meaning under article  twenty-eight of this chapter, the transfer of fuel by a distributor into  a motor vehicle or into a receptacle from which fuel is supplied by  him  or it to his or its own or other motor vehicles.    6.  "Filling  station"  shall  include  any place, location or station  where motor fuel or Diesel motor fuel is offered for sale at retail.    7. "Owner" shall include any person offering motor fuel  for  sale  at  retail.    8.  "Person"  includes an individual, copartnership, limited liability  company, society, association, corporation, joint stock company, and anycombination  of  individuals  and  also  an   executor,   administrator,  receiver, trustee or other fiduciary.    9.  "Omnibus  carrier" shall mean every person engaged in operating an  omnibus line subject to the  supervision  of  the  state  department  of  public  service  under  article  three-a  of  the  public  service  law,  including every person operating omnibuses used for  the  transportation  of  school  children under a contract made pursuant to the provisions of  the education law.    10.  "Taxicab  licensee"  shall  mean  every   corporation,   company,  association,  partnership  and person engaged in operating a taxicab, as  defined in section one hundred forty-eight-a of the vehicle and  traffic  law, and licensed by local authorities as defined in section one hundred  twenty-two of such law to operate at a fixed rate of fare.    11. "Nonpublic school operator" shall mean any nonpublic elementary or  secondary  school  which  owns or leases and operates any vehicle solely  and exclusively for its purposes.    12. "Transporter" means any  person  who  or  which  has  the  use  or  control,   or  the  right  to  the  use  or  control  of  any  means  of  transportation used in transporting motor fuel including a barge,  truck  or pipeline.  "Importing transporter" means any transporter who or which  transports  motor  fuel  in  the  state  where  such motor fuel is being  imported into the state for use, distribution, storage or  sale  in  the  state.  "Exporting  transporter"  means  any  transporter  who  or which  transports motor fuel in this state  where  such  motor  fuel  is  being  exported from a point in this state to without this state.    13.  "Terminal"  means  a  motor  fuel storage facility with a storage  capacity of fifty thousand gallons or more excluding  such  facility  at  which  motor fuel is stored solely for its retail sale at such facility.  "Terminal operator" means any person who or which  has  the  use  of  or  control over, or the right to so use or control, a terminal.    14.  "Diesel  motor  fuel" shall mean kerosene, crude oil, fuel oil or  other middle distillate and also motor fuel  suitable  for  use  in  the  operation  of  an  engine  of  the  diesel type, excluding, however, any  product specifically designated "No. 4 Diesel fuel" and not suitable  as  a fuel used in the operation of a motor vehicle engine.    15. "Automotive fuel" shall mean motor fuel or Diesel motor fuel.    16.  "Enhancement"  when  used  in this article with respect to Diesel  motor fuel shall mean the addition or blending of kerosene or any  other  substance or additive, such as a cetane improver, to or with fuel oil or  other   middle   distillate  which  improves  or  enhances  such  middle  distillate's performance in the operation of a motor vehicle  engine  of  the  diesel type, provided, enhancement shall not include the production  of fuel oil by the addition of a substance to number two  fuel  oil  for  the purpose of lowering the cloud point or pour point of such product to  that  of  generally  accepted industry standards for number two fuel oil  and such resulting product is invoiced and sold, in good faith,  by  the  producer  thereof  as  number two fuel oil. "Enhanced Diesel motor fuel"  shall mean the combined or blended product which has resulted  from  the  act  of  enhancement  (not  the  purchase of the ingredients to make the  blend) and any product specificially designated "Diesel fuel" or "No.  1  Diesel  fuel"  or  "No.  2 Diesel fuel" or any like industry designation  commonly used to refer to a fuel  used  in  the  operation  of  a  motor  vehicle  engine  of  the  Diesel  type  which  meets  standard  industry  specifications for such fuel as  to  flash  point,  water  and  sediment  content, distillation, sulfur content, copper corrosion and cetane, such  as  the  specifications  contained in American Standard Testing Material  Specification D975, as amended through January first,  nineteen  hundred  eighty-eight.17.  "Fixed  base  operator"  means  any  person, firm, association or  corporation, who or which engages  in  the  sale  of  kero-jet  fuel  or  aviation  gasoline,  or  both,  for airplanes from a fixed and permanent  place at an airport within the state.    * 18.  "Indian  nation  or  tribe" means one of the following New York  state Indian nations or tribes: Cayuga Indian Nation of New York, Oneida  Indian Nation of New York, Onondaga Nation  of  Indians,  Poospatuck  or  Unkechauge   Nation,   St.  Regis  Mohawk,  Seneca  Nation  of  Indians,  Shinnecock Tribe, Tonawanda Band of  Senecas  and  Tuscarora  Nation  of  Indians.    * NB There are 2 sub 18's    * 18.  "Dyed  Diesel  motor  fuel"  means  Diesel  motor fuel which is  enhanced Diesel motor fuel and which has been dyed  in  accordance  with  and  for the purpose of complying with the provisions of 26 USC §4082(a)  and the regulations thereunder, as may be amended from time to time.    * NB There are 2 sub 18's    19. "Qualified Indian" means a person  duly  enrolled  on  the  tribal  rolls  of one of the Indian nations or tribes. In the case of the Cayuga  Indian Nation of New York, such term shall include enrolled  members  of  such nation when such enrolled members purchase motor fuel on any Seneca  reservation.    20.  "Qualified  reservation" means (a) lands held by an Indian nation  or tribe that is located within the reservation of that nation or  tribe  in the state;    (b)  lands  within  the  state  over  which  an Indian nation or tribe  exercises governmental power and that are either (i) held by the  Indian  nation  or  tribe  subject  to restrictions by the United States against  alienation, or (ii) held in trust by the United States for  the  benefit  of such Indian nation or tribe;    (c)  lands held by the Shinnecock Tribe or the Poospatuck (Unkechauge)  Nation within their respective reservations; or    (d)  any  land  that  falls  within  paragraph  (a)  or  (b)  of  this  subdivision,  and  which  may  be  sold  and replaced with other land in  accordance with an Indian nation's or  tribe's  land  claims  settlement  agreement with the state of New York, shall nevertheless be deemed to be  subject to restriction by the United States against alienation.    21.  "Reservation  motor  fuel seller" means a seller of motor fuel or  Diesel motor fuel which is an  Indian  nation  or  tribe,  one  or  more  members  of  such  tribe,  or  an entity wholly owned by either or both,  which sells motor fuel within the boundaries of a qualified reservation.    * 22. "E85" means  a  mixture  consisting  by  volume  of  eighty-five  percent ethanol and the remainder of which is motor fuel.    * NB Repealed September 1, 2011    * 23.  "B20"  means  a  mixture consisting by volume of twenty percent  biodiesel and the remainder of which is diesel motor fuel. For  purposes  of   this  subdivision  "biodiesel"  shall  mean  a  diesel  motor  fuel  substitute produced from nonpetroleum renewable resources that meets the  registration requirements for fuels and fuel  additives  established  by  the  Environmental  Protection Agency under section 211 of the Clean Air  Act (42 U.S.C. 7545) and that meets the American Society for Testing and  Materials D6751-02a Standard Specification  for  Biodiesel  Fuel  (B100)  Blend Stock for Distillate Fuels.    * NB Repealed September 1, 2011    * 24.  "CNG"  means  fuel  comprised  primarily  of methane, stored in  either a gaseous or liquid state, suitable for use  and  consumption  in  the engine of a motor vehicle.    * NB Repealed September 1, 2011* 25. "Hydrogen" means fuel comprised primarily of molecular hydrogen,  stored  in  either  a  gaseous  or  liquid  state,  suitable for use and  consumption in the engine of a motor vehicle.    * NB Repealed September 1, 2011

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Tax > Article-12-a > 282

§  282.  Definitions.  As  used in this article, 1. a. With respect to  motor  fuel,  "distributor"  means  any  person,  firm,  association  or  corporation,  who  or  which  imports  or causes to be imported into the  state, for use, distribution, storage or  sale  within  the  state,  any  motor fuel; and also any person, firm, association or corporation who or  which produces, refines, manufactures or compounds motor fuel within the  state.    b.  With respect to Diesel motor fuel, "distributor" means any person,  firm, association or corporation (i) who or which imports or  causes  to  be  imported  into  the  state,  for  use, distribution, storage or sale  within the state, any Diesel motor fuel; (ii)  who  or  which  produces,  refines,  manufactures  or compounds Diesel motor fuel within the state;  (iii) who or which engages in the enhancement of Diesel  motor  fuel  in  this  state;  (iv) who or which makes a sale or use of Diesel motor fuel  in this state other than: (A) a retail sale  not  in  bulk  or  (B)  the  self-use  of  Diesel  motor  fuel which has been the subject of a retail  sale to such person; (v) who or which is registered by the department of  taxation and finance as a distributor of kero-jet fuel pursuant  to  the  provisions  of  subdivision  two  of section two hundred eighty-two-a of  this article. For the purposes of this article when used with respect to  Diesel motor fuel, a "retail sale not  in  bulk"  means  the  making  or  offering  to  make  any  sale of Diesel motor fuel to a consumer of such  fuel which is delivered directly into a motor vehicle  for  use  in  the  operation  of  such vehicle. A "retail sale in bulk" means the making or  offering to make any sale of Diesel motor fuel to a  consumer  which  is  other  than a "retail sale not in bulk". Motor fuel or Diesel motor fuel  brought into the state in the ordinary fuel  tank  connecting  with  the  engine  of  a  motor  vehicle, aeroplane, motor boat or other conveyance  propelled by the use of such motor fuel or Diesel motor fuel, and to  be  used  only in the operation thereof, shall not be deemed imported within  the meaning of this article, if not removed from  such  tank  except  as  used in the propulsion of such engine.    2.  "Motor  fuel"  means  gasoline,  benzol  or  other product, except  kerosene and crude oil, which is suitable for  use  in  operation  of  a  motor  vehicle  engine,  but  if  kerosene or crude oil is compounded or  mixed with any other product or products, and the resulting compound  or  mixture  is  suitable for use in the operation of any such motor vehicle  engine, such resulting compound or mixture in its entirety  shall  be  a  "motor fuel. "    3. "Motor vehicle" means any vehicle propelled by any power other than  muscular,  except boats, road building machinery, power shovels, tractor  cranes, tractors used exclusively for  agricultural  purposes  and  such  vehicles as are run only on rails or tracks.    4.  "Purchaser"  shall  include, in addition to its usual meaning, the  distributor in the case of transfer of motor fuel by a distributor  from  his,  their or its stock, into a motor vehicle, or into a container from  which motor fuel is supplied by the distributor to a  motor  vehicle  or  vehicles of the distributor or of others.    5.  "Sale"  shall  include,  in  addition to its meaning under article  twenty-eight of this chapter, the transfer of fuel by a distributor into  a motor vehicle or into a receptacle from which fuel is supplied by  him  or it to his or its own or other motor vehicles.    6.  "Filling  station"  shall  include  any place, location or station  where motor fuel or Diesel motor fuel is offered for sale at retail.    7. "Owner" shall include any person offering motor fuel  for  sale  at  retail.    8.  "Person"  includes an individual, copartnership, limited liability  company, society, association, corporation, joint stock company, and anycombination  of  individuals  and  also  an   executor,   administrator,  receiver, trustee or other fiduciary.    9.  "Omnibus  carrier" shall mean every person engaged in operating an  omnibus line subject to the  supervision  of  the  state  department  of  public  service  under  article  three-a  of  the  public  service  law,  including every person operating omnibuses used for  the  transportation  of  school  children under a contract made pursuant to the provisions of  the education law.    10.  "Taxicab  licensee"  shall  mean  every   corporation,   company,  association,  partnership  and person engaged in operating a taxicab, as  defined in section one hundred forty-eight-a of the vehicle and  traffic  law, and licensed by local authorities as defined in section one hundred  twenty-two of such law to operate at a fixed rate of fare.    11. "Nonpublic school operator" shall mean any nonpublic elementary or  secondary  school  which  owns or leases and operates any vehicle solely  and exclusively for its purposes.    12. "Transporter" means any  person  who  or  which  has  the  use  or  control,   or  the  right  to  the  use  or  control  of  any  means  of  transportation used in transporting motor fuel including a barge,  truck  or pipeline.  "Importing transporter" means any transporter who or which  transports  motor  fuel  in  the  state  where  such motor fuel is being  imported into the state for use, distribution, storage or  sale  in  the  state.  "Exporting  transporter"  means  any  transporter  who  or which  transports motor fuel in this state  where  such  motor  fuel  is  being  exported from a point in this state to without this state.    13.  "Terminal"  means  a  motor  fuel storage facility with a storage  capacity of fifty thousand gallons or more excluding  such  facility  at  which  motor fuel is stored solely for its retail sale at such facility.  "Terminal operator" means any person who or which  has  the  use  of  or  control over, or the right to so use or control, a terminal.    14.  "Diesel  motor  fuel" shall mean kerosene, crude oil, fuel oil or  other middle distillate and also motor fuel  suitable  for  use  in  the  operation  of  an  engine  of  the  diesel type, excluding, however, any  product specifically designated "No. 4 Diesel fuel" and not suitable  as  a fuel used in the operation of a motor vehicle engine.    15. "Automotive fuel" shall mean motor fuel or Diesel motor fuel.    16.  "Enhancement"  when  used  in this article with respect to Diesel  motor fuel shall mean the addition or blending of kerosene or any  other  substance or additive, such as a cetane improver, to or with fuel oil or  other   middle   distillate  which  improves  or  enhances  such  middle  distillate's performance in the operation of a motor vehicle  engine  of  the  diesel type, provided, enhancement shall not include the production  of fuel oil by the addition of a substance to number two  fuel  oil  for  the purpose of lowering the cloud point or pour point of such product to  that  of  generally  accepted industry standards for number two fuel oil  and such resulting product is invoiced and sold, in good faith,  by  the  producer  thereof  as  number two fuel oil. "Enhanced Diesel motor fuel"  shall mean the combined or blended product which has resulted  from  the  act  of  enhancement  (not  the  purchase of the ingredients to make the  blend) and any product specificially designated "Diesel fuel" or "No.  1  Diesel  fuel"  or  "No.  2 Diesel fuel" or any like industry designation  commonly used to refer to a fuel  used  in  the  operation  of  a  motor  vehicle  engine  of  the  Diesel  type  which  meets  standard  industry  specifications for such fuel as  to  flash  point,  water  and  sediment  content, distillation, sulfur content, copper corrosion and cetane, such  as  the  specifications  contained in American Standard Testing Material  Specification D975, as amended through January first,  nineteen  hundred  eighty-eight.17.  "Fixed  base  operator"  means  any  person, firm, association or  corporation, who or which engages  in  the  sale  of  kero-jet  fuel  or  aviation  gasoline,  or  both,  for airplanes from a fixed and permanent  place at an airport within the state.    * 18.  "Indian  nation  or  tribe" means one of the following New York  state Indian nations or tribes: Cayuga Indian Nation of New York, Oneida  Indian Nation of New York, Onondaga Nation  of  Indians,  Poospatuck  or  Unkechauge   Nation,   St.  Regis  Mohawk,  Seneca  Nation  of  Indians,  Shinnecock Tribe, Tonawanda Band of  Senecas  and  Tuscarora  Nation  of  Indians.    * NB There are 2 sub 18's    * 18.  "Dyed  Diesel  motor  fuel"  means  Diesel  motor fuel which is  enhanced Diesel motor fuel and which has been dyed  in  accordance  with  and  for the purpose of complying with the provisions of 26 USC §4082(a)  and the regulations thereunder, as may be amended from time to time.    * NB There are 2 sub 18's    19. "Qualified Indian" means a person  duly  enrolled  on  the  tribal  rolls  of one of the Indian nations or tribes. In the case of the Cayuga  Indian Nation of New York, such term shall include enrolled  members  of  such nation when such enrolled members purchase motor fuel on any Seneca  reservation.    20.  "Qualified  reservation" means (a) lands held by an Indian nation  or tribe that is located within the reservation of that nation or  tribe  in the state;    (b)  lands  within  the  state  over  which  an Indian nation or tribe  exercises governmental power and that are either (i) held by the  Indian  nation  or  tribe  subject  to restrictions by the United States against  alienation, or (ii) held in trust by the United States for  the  benefit  of such Indian nation or tribe;    (c)  lands held by the Shinnecock Tribe or the Poospatuck (Unkechauge)  Nation within their respective reservations; or    (d)  any  land  that  falls  within  paragraph  (a)  or  (b)  of  this  subdivision,  and  which  may  be  sold  and replaced with other land in  accordance with an Indian nation's or  tribe's  land  claims  settlement  agreement with the state of New York, shall nevertheless be deemed to be  subject to restriction by the United States against alienation.    21.  "Reservation  motor  fuel seller" means a seller of motor fuel or  Diesel motor fuel which is an  Indian  nation  or  tribe,  one  or  more  members  of  such  tribe,  or  an entity wholly owned by either or both,  which sells motor fuel within the boundaries of a qualified reservation.    * 22. "E85" means  a  mixture  consisting  by  volume  of  eighty-five  percent ethanol and the remainder of which is motor fuel.    * NB Repealed September 1, 2011    * 23.  "B20"  means  a  mixture consisting by volume of twenty percent  biodiesel and the remainder of which is diesel motor fuel. For  purposes  of   this  subdivision  "biodiesel"  shall  mean  a  diesel  motor  fuel  substitute produced from nonpetroleum renewable resources that meets the  registration requirements for fuels and fuel  additives  established  by  the  Environmental  Protection Agency under section 211 of the Clean Air  Act (42 U.S.C. 7545) and that meets the American Society for Testing and  Materials D6751-02a Standard Specification  for  Biodiesel  Fuel  (B100)  Blend Stock for Distillate Fuels.    * NB Repealed September 1, 2011    * 24.  "CNG"  means  fuel  comprised  primarily  of methane, stored in  either a gaseous or liquid state, suitable for use  and  consumption  in  the engine of a motor vehicle.    * NB Repealed September 1, 2011* 25. "Hydrogen" means fuel comprised primarily of molecular hydrogen,  stored  in  either  a  gaseous  or  liquid  state,  suitable for use and  consumption in the engine of a motor vehicle.    * NB Repealed September 1, 2011