As used in this chapter, unless the context otherwise requires:
1. "Agricultural purpose" means the science, art, and business of farming. It includes
raising crops, ranching, beekeeping, tree nurseries, agricultural units of colleges and
universities, custom combining, manure spreading, and stack moving operations. Fuel
used for an agricultural purpose includes fuel used in a vehicle, engine, or machine,
movable or immovable, operated in whole or in part by internal combustion. It does not
include fuel used to operate a licensed motor vehicle.
2. "Commissioner" means the state tax commissioner.
3. "Common carrier" or "contract carrier" means a person involved in the movement of
motor vehicle fuel from a terminal or movement of motor vehicle fuel imported into this
state, who is not an owner of the motor vehicle fuel.
4. "Consumer" means a user of motor vehicle fuel, including any person purchasing
motor vehicle fuel in this state for use in a licensed motor vehicle; any person
importing motor vehicle fuel into this state or purchasing motor vehicle fuel in this state
for use as heating fuel or for an agricultural, industrial, or railroad purpose; or any
person purchasing motor vehicle fuel in this state for use in recreational or any other
types of motor vehicles. It does not include a person importing or purchasing motor
vehicle fuel for resale.
5. "Destination state" means any state, territory, foreign country, or sovereign nation to
which motor vehicle fuel is directed for delivery into a storage facility, receptacle,
container, or any type of transportation equipment, for purposes of resale or use.
6. "Director" means the director of the department of transportation.
7. "Distributor" means a person, other than a retailer, who acquires motor vehicle fuel
from a supplier for subsequent wholesale distribution in bulk or transport load by truck,
railcar, or in a barrel, drum, or other receptacle.
8. "Export" means the delivery of motor vehicle fuel across the boundaries of this state
from a place of origin in this state by or for a refiner, supplier, or distributor.
9. "Exporter" means a refiner, supplier, or distributor who exports motor vehicle fuel out of
this state in bulk or transport load by truck, railcar, or in a barrel, drum, or other
receptacle.
10. "Gallon" means a United States gallon [3.79 liters] measured on a gross volume basis.
11. "Gross volume" means measurement in United States gallons [liters] without
temperature or barometric adjustments.
12. "Import" means the delivery of motor vehicle fuel across the boundaries of this state
from a place of origin outside this state by a refiner, supplier, distributor, or consumer.
13. "Importer" means a refiner, supplier, distributor, or consumer who imports motor
vehicle fuel into this state in bulk or transport load by truck, railcar, or in a barrel, drum,
or other receptacle.
14. "Industrial purpose" means:
a. A manufacturing, warehousing, or loading dock operation;
b. Construction;
c. Sand and gravel processing;
d. Well drilling, well testing, or well servicing;
e. Maintenance of business premises, golf courses, or cemeteries;
f. A commercial or contract painting operation;
g. Electrical services;
h. A refrigeration unit on a truck;
i. A power-take-off unit; and
j. Other similar business activity.
Fuel used for an industrial purpose includes fuel used in a vehicle, engine, or machine,
movable or immovable, operated in whole or in part by internal combustion. It does not
include heating fuel, fuel used for an agricultural purpose, fuel used for a railroad
purpose, or fuel used to operate a licensed motor vehicle.
15. "Interstate motor carrier" means any person importing motor vehicle fuel into this state
in the fuel supply tank or tanks of any motor vehicle or combination of vehicles used,
designed, or maintained for transportation of persons or property and; having two
axles and a gross weight exceeding twenty-six thousand pounds [1179.3401
kilograms]; or having three or more axles regardless of weight; or is used in
combination when the weight of such combination exceeds twenty-six thousand
pounds [1179.3401 kilograms] gross vehicle weight. In the case of motor vehicles that
are leased or rented, the interstate motor carrier means the lessee or renter unless the
director has designated the lessor, renter, or some other person as the interstate motor
carrier.
16. "Licensed motor vehicle" means any motor vehicle required to be licensed for
operation upon public roads or highways, but does not include a vehicle with a
permanently mounted manure spreader or stack moving unit.
17. "Motor vehicle" means a vehicle, engine, or machine, movable or immovable, operated
in whole or in part by internal combustion using one or more of the motor vehicle fuels
defined in this chapter, but does not include aircraft.
18. "Motor vehicle fuel" means all products commonly or commercially known or sold as
gasoline, including casinghead and absorption or natural gasoline, regardless of their
classifications or uses, and any liquid which, when subjected to distillation in
accordance with the standard method of test for distillation of gasoline, naphtha,
kerosene, and similar petroleum products (American society for testing materials
designation D-86), shows not less than ten percent distilled (recovered) below three
hundred forty-seven degrees Fahrenheit [175 degrees Celsius] and not less than
ninety-five percent distilled (recovered) below four hundred sixty-four degrees
Fahrenheit [240 degrees Celsius] but does not include aviation fuel or fuel used as a
component of or additive to another product when the use is not intended to result in
combustion. It includes agriculturally derived alcohol blended with gasoline, used in a
pure state, or if blended with another agriculturally derived liquid.
19. "Person" means every individual, partnership, firm, association, joint venture,
corporation, limited liability company, estate, business trust, receiver, or any other
group or combination acting as a unit.
20. "Physical inventory reading" means a measurement of motor vehicle fuel available for
distribution in a terminal, an underground storage tank, an aboveground storage tank,
or in a tank wagon, bulk delivery vehicle, railcar, barrel, drum, or other receptacle.
21. "Position holder" means a person holding an inventory position of motor vehicle fuel in
a terminal as reflected on the records of the terminal operator, a person holding the
inventory position when that person has a contractual agreement with the terminal
operator for the use of storage facilities or terminaling services at a terminal, and a
terminal operator who owns motor vehicle fuel in a terminal.
22. "Public road or highway" means every way or place generally open to the use of the
public as a matter of right, for the purpose of motor vehicle travel, notwithstanding that
it may be temporarily closed or subject to restricted travel due to construction,
reconstruction, repair, or maintenance.
23. "Rack" means a mechanism used to dispense motor vehicle fuel from a terminal.
24. "Refiner" means a person who produces, manufactures, or refines motor vehicle fuel
in this state or a person who produces alcohol or alcohol derivative substances in this
state for blending with motor vehicle fuel.
25. "Retail location" means a site at which motor vehicle fuel is dispensed through a pump
from an underground or aboveground storage tank into the supply tank of a motor
vehicle.
26. "Retailer" means a person who acquires motor vehicle fuel from a supplier or
distributor for resale to a consumer at a retail location.
27. "Sale" means, with respect to motor vehicle fuel, the transfer of title or possession,
exchange, or barter, conditional or otherwise, in any manner or by any means, for a
consideration.
28. "Supplier" means a refiner who distributes motor vehicle fuel from a terminal in this
state, or a person who acquires motor vehicle fuel by pipeline from a state, territory, or
possession of the United States or from a foreign country, for storage at and
distribution from a terminal or a person who acquires motor vehicle fuel by truck or
railcar for storage at and distribution from a terminal in this state.
29. "Taxpayer" means a refiner, supplier, distributor, importer, exporter, terminal operator,
or retailer.
30. "Terminal" means a motor vehicle fuel storage and distribution facility that is supplied
by a refinery or pipeline and from which the motor vehicle fuel may be removed from
the rack.
31. "Terminal operator" means a person who by ownership or contractual agreement is
charged with the responsibility for, or physical control over, and operation of a terminal.
If a terminal is owned by coventurers, "terminal operator" means the person appointed
to exercise the responsibility for, or physical control over, and operation of the terminal.
32. "Wholesale distribution" means the sale of motor vehicle fuel by a supplier or
distributor.