Title 48, Chapter 9, Section 2
As used in this article, the term:
(.1) "Agricultural field use" means the use of motor fuel of a type other than gasoline by vehicles licensed under paragraph (.1) of Code Section 48-10-1. Such term shall include the incidental movement over a highway as well as all off-road operations.
(1) "Aviation gasoline" means gasoline that is designed and sold
for use solely for aviation purposes in aircraft engines.
(2) "Aviation gasoline dealer" means any person who sells or
consumes aviation gasoline for aviation purposes only.
(3) "Compressed petroleum gas" means all liquid petroleum products
composed of propane, propylene, butanes, butylenes, or any mixture
thereof as determined by test method ASTMD-216370, Natural Gas
Processors Association Liquefied Petroleum Specifications, 1970
(4) "Consumer distributor" means any person who has both highway
and nonhighway use of motor fuel of a type other than gasoline and
who elects to become licensed as a distributor to obtain the
exemption allowed by this article.
(5) "Distributor" means every person other than the United States
or any of its agencies who:
(A) Produces, refines, prepares, distills, manufactures, blends,
or compounds motor fuel in this state;
(B) Makes the first sale in this state of any motor fuel
imported into this state after the motor fuel has been received
in this state;
(C) Consumes or uses in this state any motor fuel imported into
this state before the motor fuel has been received by any other
person in this state;
(D) Purchases motor fuel for export from this state;
(E) Consumes or uses motor fuel of a type other than gasoline
for both highway and nonhighway use and who elects to become
licensed as a distributor to obtain the exemption allowed by
(F) Sells motor fuel of a type other than gasoline to consumers
who have no highway use of such fuel and who elects to become
licensed as a distributor to obtain the exemptions allowed by
this article; or
(G) Imports motor fuel into this state for production, refining,
preparation, distilling, manufacturing, blending, compounding,
consumption, or use within this state.
(5.1) "Dyed fuel oils" means any fuel oil dyed pursuant to
regulations issued by either the United States Environmental
Protection Agency or the Internal Revenue Service.
(5.2) "Export and import" means:
(A) When motor fuels are sold for export and delivered across
the boundaries of this state by or for the seller, such action
is presumed to be an export from the place of origin and an
import into the destination state or country by the seller; and
(B) When motor fuels are purchased for export and transported
across the boundaries of this state by or for the purchaser,
such action is presumed to be an export from the place of origin
and an import into the destination state or country by the
(6) "Fuel oils" means all liquid petroleum products including, but
not limited to, kerosene, but does not mean gasoline, compressed
petroleum gas, or special fuel.
(7) "Gasoline" means all products commonly or commercially known
or sold as gasoline.
(8) "Highway use" means:
(A) The consumption or use of motor fuel other than gasoline in
or upon a motor vehicle which is operated on the public
(B) The placing of motor fuel other than gasoline in the running
tank or power cells of a motor vehicle designed for use and used
on the public highways; or
(C) The use of motor fuel other than gasoline in the
construction, reconstruction, maintenance, or repair of public
(8.1) "Loading rack" means that part of a terminal facility by
which motor fuels are physically removed from the terminal
facility into transport tank trucks, marine vessels, or rail cars.
(9) "Motor fuel" means any source of energy that can be used for
propulsion of motor vehicles on the public highways including, but
not limited to:
(B) Fuel oils;
(C) Compressed petroleum gas; and
(D) Special fuel.
(10) "Motor vehicle" means:
(A) Every self-propelled vehicle designed for operation or
required to be licensed for operation upon the public highways;
(B) Any other machine or mechanical contrivance using motor fuel
to the extent that the machine or contrivance is operated upon
the public highways.
(11) "Public highway" means every way or place of whatever nature
generally open to the use of the public as a matter of right for
the purpose of vehicular travel even though such way or place may
never have been so open or may be temporarily closed for the
purpose of construction, reconstruction, maintenance, or repair.
(12) "Purchase" means any acquisition of ownership.
(13) "Received," in addition to its ordinary meaning, means:
(A) Motor fuel produced, refined, prepared, distilled,
manufactured, blended, or compounded within this state; or
(B) Motor fuel imported into the territorial boundaries of this
state which is held for sale or use or is stored in any
receptacle which has withdrawal facilities for sale or use in
(14) "Sale" means any exchange, gift, consignment, bailment, or
any other accounted for or unaccounted for disposition.
(15) "Special fuel" means all sources of energy other than
gasoline, fuel oils, or compressed petroleum gas.
(15.1) "Terminal" means a motor fuel storage and distribution
facility that is supplied by pipeline or marine vessel and from
which motor fuels may be removed by either a loading rack or user
pipeline. However, the term does not include any facility at
which petroleum blend stocks and additives are used to manufacture
products other than motor fuel and from which no motor fuel is
(16) "Transport tank truck" means any tank truck used to transport
motor fuel in bulk quantities.