§ 45-25-242 — Definitions

Alabama § 45-25-242

• Jurisdiction: Alabama
• Title 45: Local Laws
• Ch. 25: Dekalb County
• Art. 24: Taxation
• Part 3: Tax, Gasoline and Motor Fuels
• Subpart 1: 1959 Tax

Text

The term “gasoline” as used in this subpart shall include gasoline, naptha and other liquid motor fuels or any devices or substitutes therefor commonly used in internal combustion engines, provided that nothing contained in this subpart shall apply to those products commonly known as kerosene oil, fuel oil, and crude oil used for lighting or heating purposes. The term “person” means and includes every person, corporation, copartnership, company, agen¬cy, or association, singular or plural. The term “distributor” shall include any person who shall engage in the selling of gasoline as herein defined in DeKalb County, by wholesale, in domestic trade, but shall not apply to any transaction by such distributor in interstate commerce. The term “retail dealer” shall include any person herein defined as the distributor who is also engaged in the sale of gasoline as herein defined at any place in DeKalb County in broken quantities. The term “storer” as used herein shall include any person who ships gasoline into DeKalb County in tank quantities and stores the same and withdraws or uses same for any purpose.

Legislative History

(Acts 1959, No. 418, p. 1107, §1.)