§ 57-43.3-01 — Definitions

North Dakota § 57-43.3-01

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-43.3: Aviation Fuel Tax

Text

As used in this chapter, unless the context otherwise requires:
1. "Aviation fuel" means aviation gasoline, kerosene, jet fuel, and other motor fuel used
by aircraft.
2. "Commission" means the North Dakota aeronautics commission.
3. "Commissioner" means the North Dakota tax commissioner.
4. "Common carrier" or "contract carrier" means a person involved in the movement of
aviation fuel from a terminal or movement of aviation fuel imported into this state, who
is not an owner of the aviation fuel.
5. "Consumer" means a user of aviation fuel. It does not include a supplier, distributor,
importer, exporter, or retailer acquiring the fuel for resale.
6. "Distributor" means a person, other than a retailer, who acquires aviation fuel from a
supplier for subsequent wholesale distribution in bulk or transport load by truck, railcar,
or in a barrel, drum, or other receptacle.
7. "Export" means the delivery of aviation fuel across the boundaries of this state from a
place of origin in this state by or for a refiner, supplier, or distributor.
8. "Exporter" means a refiner, supplier, or distributor who exports aviation fuel out of this
state in bulk or transport load by truck, railcar, or in a barrel, drum, or other receptacle.
9. "Gallon" means a United States gallon [3.79 liters] measured on a gross volume basis.
10. "Gross volume" means measurement in United States gallons [liters] without
temperature or barometric adjustments.
11. "Import" means the delivery of aviation fuel across the boundaries of this state from a
place of origin outside this state by a refiner, supplier, or distributor.
12. "Importer" means a refiner, supplier, or distributor who imports aviation fuel into this
state in bulk or transport load by truck, railcar, or in a barrel, drum, or other receptacle.
13. "Person" means every individual, partnership, firm, joint venture, corporation, limited
liability company, estate, business trust, receiver, or any group or combination acting
as a unit.
14. "Physical inventory reading" means a measurement of aviation 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.
15. "Position holder" means a person holding an inventory position of aviation 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 aviation fuel in a terminal.
16. "Rack" means a mechanism used to dispense aviation fuel from a terminal.
17. "Refiner" means a person who produces, manufactures, or refines aviation fuel in this
state for resale to a consumer.
18. "Retail location" means a site at which aviation fuel is dispensed through a pump from
an underground or aboveground storage unit into the supply tank of an aircraft.
19. "Retailer" means a person who acquires aviation fuel from a supplier or distributor for
resale to a consumer at a retail location and does not include a consumer selling
aviation fuel to another consumer.
20. "Sale" means, with respect to aviation fuel, the transfer of title or possession,
exchange, or barter, conditional or otherwise, in any manner or by any means, for a
consideration.
21. "Supplier" means a refiner who distributes aviation fuel from a terminal in this state, or
any person who acquires aviation 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 aviation fuel by truck or railcar for storage at and
distribution from a terminal in this state.

22. "Taxpayer" means a refiner, supplier, distributor, importer, exporter, terminal operator,
or retailer.
23. "Terminal" means an aviation fuel storage and distribution facility that is supplied by a
refinery or pipeline and from which the aviation fuel may be removed from the rack.
24. "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.
25. "Wholesale distribution" means the sale of aviation fuel by a supplier or distributor.