Alabama Statutes

§ 40-17-170 — Definitions

Alabama·Title 40 Revenue and Taxation·Ch. 17 Gasoline and Other Motor Fuels; Lubricating Oils·Art. 4 Oils, Greases or Substitutes

For the purpose of this article, the following terms shall have the meanings respectively ascribed by this section:

(1)LUBRICATING OIL. Any devices or substitutes therefor, commonly used in lubricating or oiling engines, bearings, journals, axles, hubs, and other parts of machinery; provided, that nothing contained in this article shall be held to apply to those products known commercially as “kerosene oil,” “fuel oil,” or “crude oil.”
(2)PERSON. Persons, corporations, copartnerships, companies, agencies, or associations, singular or plural.
(3)DISTRIBUTOR. Any person or manufacturer who engages in the selling of lubricating oil in this state by wholesale domestic trade, but shall not apply to any transaction by such distributor in interstate commerce.
(4)RETAIL DEALER. Any person here

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Legislative History

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §630.)

Nearby Sections

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