§ 31-36-1 Definitions. – Terms in this chapter and chapter 37 of this title are construed as follows:
(1) "Administrator" means the tax administrator.
(2) "Distributor" includes any person, association ofpersons, firm, or corporation, wherever resident or located, who shall importor cause to be imported into this state, for use or for sale, fuels, and alsoany person, association of persons, firm or corporation who shall produce,refine, manufacture, or compound fuels within this state.
(3) "Filling station" includes any place, location, orstation where fuels are offered for sale at retail.
(4) "Fuels" includes gasoline, benzol, naphtha, and othervolatile and inflammable liquids (other than lubricating oils, diesel fuel forthe propulsion of marine craft, fuels used for the propulsion of airplanes,oils used for heating purposes, manufactured biodiesel fuel as defined insubdivision (14) of this section), used or suitable for use for operating orpropelling motor vehicles with internal combustion engines. This does notinclude benzol and naphtha sold or used for a purpose other than for theoperation or propulsion of motor vehicles. Any article or product representedas gasoline for use in internal combustion type engines, used in motorvehicles, shall be equal to or better in quality and specification than thatknown as "United States government motor gasoline."
(5) "Investigator and examiner" means any person appointed bythe tax administrator to act as an investigator and examiner.
(6) "Owner" includes any person, association of persons,firm, or corporation offering fuels for sale at retail.
(7) "Peddlers" means any person, association of persons, firmor corporation, except a distributor as defined in this chapter, who shalldistribute gasoline by tank wagon in this state.
(8) "Public highways" includes any state or other highway andany public street, avenue, alley, park, parkway, driveway, or public place inany city or town.
(9) "Pump" includes any apparatus or machine for raising,driving, exhausting, or compressing fluids, and used in the sale anddistribution of fuels.
(10) "Purchaser" includes any person, association of persons,firm, or corporation, wherever resident or located, who purchases fuels from adistributor, for use or resale, and any person, association of persons, firm orcorporation who purchases from a distributor, gasoline or other volatile andinflammable liquids (other than lubricating oils and oils used for heatingpurposes) for use other than for propelling motor vehicles.
(11) "Retail dealer" means any person, association ofpersons, firm, or corporation operating a filling station as herein defined inthis chapter for the sale or dispensing of motor fuel by delivery into servicetank or tanks of any highway motor vehicle which is propelled by an internalcombustion motor, other than the highway motor vehicle belonging to the personowning or operating the place of business; provided, however, that sales by amanufacturer or distributor shall not constitute them retail dealers.
(12) "State highways" includes only those public highways orthose parts of them that shall be constructed or maintained by the departmentof transportation.
(13) "United States government motor gasoline" means thatgasoline which is or may be prescribed by the federal specification board ofthe United States government for use as a fuel for motor vehicle, motor boat,and similar engines.
(14) "Manufactured biodiesel fuel" means: (i) Mono-alkylesters of long chain fatty acids derived from vegetable oils or animal fatswhich conform to ASTM D6751 specifications for use in diesel engines; (ii) Thatresults in employment at a fixed location at a manufacturing facility forbiodiesel fuel; and (iii) Any volume of biodiesel fuel that is subsequentlyblended with other fuels and is used for heating purposes or for operating orpropelling motor vehicles notwithstanding the portion of biodiesel blended intoany fuel, only the biodiesel portion of the fuel shall be exempt from taxationunder chapter 31-36.
§ 31-36-1 Definitions. – Terms in this chapter and chapter 37 of this title are construed as follows:
(1) "Administrator" means the tax administrator.
(2) "Distributor" includes any person, association ofpersons, firm, or corporation, wherever resident or located, who shall importor cause to be imported into this state, for use or for sale, fuels, and alsoany person, association of persons, firm or corporation who shall produce,refine, manufacture, or compound fuels within this state.
(3) "Filling station" includes any place, location, orstation where fuels are offered for sale at retail.
(4) "Fuels" includes gasoline, benzol, naphtha, and othervolatile and inflammable liquids (other than lubricating oils, diesel fuel forthe propulsion of marine craft, fuels used for the propulsion of airplanes,oils used for heating purposes, manufactured biodiesel fuel as defined insubdivision (14) of this section), used or suitable for use for operating orpropelling motor vehicles with internal combustion engines. This does notinclude benzol and naphtha sold or used for a purpose other than for theoperation or propulsion of motor vehicles. Any article or product representedas gasoline for use in internal combustion type engines, used in motorvehicles, shall be equal to or better in quality and specification than thatknown as "United States government motor gasoline."
(5) "Investigator and examiner" means any person appointed bythe tax administrator to act as an investigator and examiner.
(6) "Owner" includes any person, association of persons,firm, or corporation offering fuels for sale at retail.
(7) "Peddlers" means any person, association of persons, firmor corporation, except a distributor as defined in this chapter, who shalldistribute gasoline by tank wagon in this state.
(8) "Public highways" includes any state or other highway andany public street, avenue, alley, park, parkway, driveway, or public place inany city or town.
(9) "Pump" includes any apparatus or machine for raising,driving, exhausting, or compressing fluids, and used in the sale anddistribution of fuels.
(10) "Purchaser" includes any person, association of persons,firm, or corporation, wherever resident or located, who purchases fuels from adistributor, for use or resale, and any person, association of persons, firm orcorporation who purchases from a distributor, gasoline or other volatile andinflammable liquids (other than lubricating oils and oils used for heatingpurposes) for use other than for propelling motor vehicles.
(11) "Retail dealer" means any person, association ofpersons, firm, or corporation operating a filling station as herein defined inthis chapter for the sale or dispensing of motor fuel by delivery into servicetank or tanks of any highway motor vehicle which is propelled by an internalcombustion motor, other than the highway motor vehicle belonging to the personowning or operating the place of business; provided, however, that sales by amanufacturer or distributor shall not constitute them retail dealers.
(12) "State highways" includes only those public highways orthose parts of them that shall be constructed or maintained by the departmentof transportation.
(13) "United States government motor gasoline" means thatgasoline which is or may be prescribed by the federal specification board ofthe United States government for use as a fuel for motor vehicle, motor boat,and similar engines.
(14) "Manufactured biodiesel fuel" means: (i) Mono-alkylesters of long chain fatty acids derived from vegetable oils or animal fatswhich conform to ASTM D6751 specifications for use in diesel engines; (ii) Thatresults in employment at a fixed location at a manufacturing facility forbiodiesel fuel; and (iii) Any volume of biodiesel fuel that is subsequentlyblended with other fuels and is used for heating purposes or for operating orpropelling motor vehicles notwithstanding the portion of biodiesel blended intoany fuel, only the biodiesel portion of the fuel shall be exempt from taxationunder chapter 31-36.
§ 31-36-1 Definitions. – Terms in this chapter and chapter 37 of this title are construed as follows:
(1) "Administrator" means the tax administrator.
(2) "Distributor" includes any person, association ofpersons, firm, or corporation, wherever resident or located, who shall importor cause to be imported into this state, for use or for sale, fuels, and alsoany person, association of persons, firm or corporation who shall produce,refine, manufacture, or compound fuels within this state.
(3) "Filling station" includes any place, location, orstation where fuels are offered for sale at retail.
(4) "Fuels" includes gasoline, benzol, naphtha, and othervolatile and inflammable liquids (other than lubricating oils, diesel fuel forthe propulsion of marine craft, fuels used for the propulsion of airplanes,oils used for heating purposes, manufactured biodiesel fuel as defined insubdivision (14) of this section), used or suitable for use for operating orpropelling motor vehicles with internal combustion engines. This does notinclude benzol and naphtha sold or used for a purpose other than for theoperation or propulsion of motor vehicles. Any article or product representedas gasoline for use in internal combustion type engines, used in motorvehicles, shall be equal to or better in quality and specification than thatknown as "United States government motor gasoline."
(5) "Investigator and examiner" means any person appointed bythe tax administrator to act as an investigator and examiner.
(6) "Owner" includes any person, association of persons,firm, or corporation offering fuels for sale at retail.
(7) "Peddlers" means any person, association of persons, firmor corporation, except a distributor as defined in this chapter, who shalldistribute gasoline by tank wagon in this state.
(8) "Public highways" includes any state or other highway andany public street, avenue, alley, park, parkway, driveway, or public place inany city or town.
(9) "Pump" includes any apparatus or machine for raising,driving, exhausting, or compressing fluids, and used in the sale anddistribution of fuels.
(10) "Purchaser" includes any person, association of persons,firm, or corporation, wherever resident or located, who purchases fuels from adistributor, for use or resale, and any person, association of persons, firm orcorporation who purchases from a distributor, gasoline or other volatile andinflammable liquids (other than lubricating oils and oils used for heatingpurposes) for use other than for propelling motor vehicles.
(11) "Retail dealer" means any person, association ofpersons, firm, or corporation operating a filling station as herein defined inthis chapter for the sale or dispensing of motor fuel by delivery into servicetank or tanks of any highway motor vehicle which is propelled by an internalcombustion motor, other than the highway motor vehicle belonging to the personowning or operating the place of business; provided, however, that sales by amanufacturer or distributor shall not constitute them retail dealers.
(12) "State highways" includes only those public highways orthose parts of them that shall be constructed or maintained by the departmentof transportation.
(13) "United States government motor gasoline" means thatgasoline which is or may be prescribed by the federal specification board ofthe United States government for use as a fuel for motor vehicle, motor boat,and similar engines.
(14) "Manufactured biodiesel fuel" means: (i) Mono-alkylesters of long chain fatty acids derived from vegetable oils or animal fatswhich conform to ASTM D6751 specifications for use in diesel engines; (ii) Thatresults in employment at a fixed location at a manufacturing facility forbiodiesel fuel; and (iii) Any volume of biodiesel fuel that is subsequentlyblended with other fuels and is used for heating purposes or for operating orpropelling motor vehicles notwithstanding the portion of biodiesel blended intoany fuel, only the biodiesel portion of the fuel shall be exempt from taxationunder chapter 31-36.
