Missouri Revised Statutes
Chapter 142
Motor Fuel Tax
←142.617
Section 142.800.1
142.803→
August 28, 2015
Definitions.
142.800. As used in this chapter, the following words, terms and
phrases have the meanings given:
(1) "Agricultural purposes", clearing, terracing or otherwise
preparing the ground on a farm; preparing soil for planting and
fertilizing, cultivating, raising and harvesting crops; raising and feeding
livestock and poultry; building fences; pumping water for any and all uses
on the farm, including irrigation; building roads upon any farm by the
owner or person farming the same; operating milking machines; sawing wood
for use on a farm; producing electricity for use on a farm; movement of
tractors, farm implements and nonlicensed equipment from one field to
another;
(2) "Alternative fuel", electricity, liquefied petroleum gas (LPG or
LP gas), compressed natural gas product, or a combination of liquefied
petroleum gas and a compressed natural gas or electricity product used in
an internal combustion engine or motor to propel any form of vehicle,
machine, or mechanical contrivance. It includes all forms of fuel commonly
or commercially known or sold as butane, propane, or compressed natural
gas;
(3) "Aviation fuel", any motor fuel specifically compounded for use
in reciprocating aircraft engines;
(4) "Blend stock", any petroleum product component of motor fuel,
such as naphtha, reformat, toluene or kerosene, that can be blended for use
in a motor fuel without further processing. The term includes those
petroleum products presently defined by the Internal Revenue Service in
regulations pursuant to 26 U.S.C., Sections 4081 and 4082, as amended.
However, the term does not include any substance that:
(a) Will be ultimately used for consumer nonmotor fuel use; and
(b) Is sold or removed in drum quantities (fifty-five gallons) or
less at the time of the removal or sale;
(5) "Blended fuel", a mixture composed of motor fuel and another
liquid including blend stock, other than a de minimis amount of a product
such as carburetor detergent or oxidation inhibitor, that can be used as a
fuel in a highway vehicle. This term includes but is not limited to
gasohol, ethanol, methanol, fuel grade alcohol, diesel fuel enhancers and
resulting blends;
(6) "Blender", any person that produces blended motor fuel outside
the bulk transfer/terminal system;
(7) "Blending", the mixing of one or more petroleum products, with or
without another product, regardless of the original character of the
product blended, if the product obtained by the blending is capable of use
or otherwise sold for use in the generation of power for the propulsion of
a motor vehicle, an airplane, or a motorboat. The term does not include
the blending that occurs in the process of refining by the original refiner
of crude petroleum or the blending of products known as lubricating oil and
greases;
(8) "Bulk plant", a bulk motor fuel storage and distribution facility
that is not a terminal within the bulk transfer system and from which motor
fuel may be removed by truck;
(9) "Bulk transfer", any transfer of motor fuel from one location to
another by pipeline tender or marine delivery within the bulk
transfer/terminal system;
(10) "Bulk transfer/terminal system", the motor fuel distribution
system consisting of refineries, pipelines, vessels, and terminals. Motor
fuel in a refinery, pipeline, boat, barge or terminal is in the bulk
transfer/terminal system. Motor fuel in the fuel supply tank of any
engine, or in any tank car, rail car, trailer, truck, or other equipment
suitable for ground transportation is not in the bulk transfer/terminal
system;
(11) "Consumer", the user of the motor fuel;
(12) "Delivery", the placing of motor fuel or any liquid into the
fuel tank of a motor vehicle or bulk storage facility;
(13) "Department", the department of revenue;
(14) "Destination state", the state, territory, or foreign country to
which motor fuel is directed for delivery into a storage facility, a
receptacle, a container, or a type of transportation equipment for the
purpose of resale or use;
(15) "Diesel fuel", any liquid that is commonly or commercially known
or sold as a fuel that is suitable for use in a diesel-powered highway
vehicle. A liquid meets this requirement if, without further processing or
blending, the liquid has practical and commercial fitness for use in the
propulsion engine of a diesel-powered highway vehicle. "Diesel fuel" does
not include jet fuel sold to a buyer who is registered with the Internal
Revenue Service to purchase jet fuel and remit taxes on its sale or use to
the Internal Revenue Service. "Diesel fuel" does not include biodiesel
commonly referred to as B100 and defined in ASTM D6751, B99, or B99.9 until
such biodiesel is blended with other diesel fuel or sold for highway use;
(16) "Diesel-powered highway vehicle", a motor vehicle operated on a
highway that is propelled by a diesel-powered engine;
(17) "Director", the director of revenue;
(18) "Distributor", a person who either produces, refines, blends,
compounds or manufactures motor fuel, imports motor fuel into a state or
exports motor fuel out of a state, or who is engaged in distribution of
motor fuel;
(19) "Dyed fuel", diesel fuel or kerosene that is required to be dyed
pursuant to United States Environmental Protection Agency rules or is dyed
pursuant to Internal Revenue Service rules or pursuant to any other
requirements subsequently set by the United States Environmental Protection
Agency or Internal Revenue Service including any invisible marker
requirements;
(20) "Eligible purchaser", a distributor who has been authorized by
the director to purchase motor fuel on a tax-deferred basis;
(21) "Export", to obtain motor fuel in this state for sale or other
distribution outside of this state. In applying this definition, motor
fuel delivered out of state by or for the seller constitutes an export by
the seller, and motor fuel delivered out of state by or for the purchaser
constitutes an export by the purchaser;
(22) "Exporter", any person, other than a supplier, who purchases
motor fuel in this state for the purpose of transporting or delivering the
fuel outside of this state;
(23) "Farm tractor", all tractor-type, motorized farm implements and
equipment but shall not include motor vehicles of the truck-type, pickup
truck-type, automobiles, and other motor vehicles required to be registered
and licensed each year pursuant to the provisions of the motor vehicle
license and registration laws of this state;
(24) "Fuel grade alcohol", a methanol or ethanol with a proof of not
less than one hundred ninety degrees (determined without regard to
denaturants) and products derived from such alcohol for blending with motor
fuel;
(25) "Fuel transportation vehicle", any vehicle designed for highway
use which is also designed or used to transport motor fuels and includes
transport trucks and tank wagons;
(26) "Gasoline", all products commonly or commercially known or sold
as gasoline that are suitable for use as a motor fuel. Gasoline does not
include products that have an American Society for Testing and Materials
(ASTM) octane number of less than seventy-five as determined by the motor
method;
(27) "Gross gallons", the total measured motor fuel, exclusive of any
temperature or pressure adjustments, in U.S. gallons;
(28) "Heating oil", a motor fuel that is burned in a boiler, furnace,
or stove for heating or industrial processing purposes;
(29) "Import", to bring motor fuel into this state by any means of
conveyance other than in the fuel supply tank of a motor vehicle. In
applying this definition, motor fuel delivered into this state from
out-of-state by or for the seller constitutes an import by the seller, and
motor fuel delivered into this state from out-of-state by or for the
purchaser constitutes an import by the purchaser;
(30) "Import verification number", the number assigned by the
director with respect to a single transport truck delivery into this state
from another state upon request for an assigned number by an importer or
the transporter carrying motor fuel into this state for the account of an
importer;
(31) "Importer" includes any person who is the importer of record,
pursuant to federal customs law, with respect to motor fuel. If the
importer of record is acting as an agent, the person for whom the agent is
acting is the importer. If there is no importer of record of motor fuel
entered into this state, the owner of the motor fuel at the time it is
brought into this state is the importer;
(32) "Interstate motor fuel user", any person who operates a motor
fuel-powered motor vehicle with a licensed gross weight exceeding
twenty-six thousand pounds that travels from this state into another state
or from another state into this state;
(33) "Invoiced gallons", the gallons actually billed on an invoice
for payment to a supplier which shall be either gross or net gallons on the
original manifest or bill of lading;
(34) "K-1 kerosene", a petroleum product having an A.P.I. gravity of
not less than forty degrees, at a temperature of sixty degrees Fahrenheit
and a minimum flash point of one hundred degrees Fahrenheit with a sulfur
content not exceeding four one-hundredths percent by weight;
(35) "Kerosene", the petroleum fraction containing hydrocarbons that
are slightly heavier than those found in gasoline and naphtha, with a
boiling range of one hundred forty-nine to three hundred degrees Celsius;
(36) "Liquid", any substance that is liquid in excess of sixty
degrees Fahrenheit and at a pressure of fourteen and seven-tenths pounds
per square inch absolute;
(37) "Motor fuel", gasoline, diesel fuel, kerosene and blended fuel;
(38) "Motor vehicle", any automobile, truck, truck-tractor or any
motor bus or self-propelled vehicle not exclusively operated or driven upon
fixed rails or tracks. The term does not include:
(a) Farm tractors or machinery including tractors and machinery
designed for off-road use but capable of movement on roads at low speeds,
or
(b) A vehicle solely operated on rails;
(39) "Net gallons", the motor fuel, measured in U.S. gallons, when
corrected to a temperature of sixty degrees Fahrenheit and a pressure of
fourteen and seven-tenths pounds per square inch absolute (psi);
(40) "Permissive supplier", an out-of-state supplier that elects, but
is not required, to have a supplier's license pursuant to this chapter;
(41) "Person", natural persons, individuals, partnerships, firms,
associations, corporations, estates, trustees, business trusts, syndicates,
this state, any county, city, municipality, school district or other
political subdivision of the state, federally recognized Indian tribe, or
any corporation or combination acting as a unit or any receiver appointed
by any state or federal court;
(42) "Position holder", the person who holds the inventory position
in motor fuel in a terminal, as reflected on the records of the terminal
operator. A person holds the inventory position in motor fuel when that
person has a contract with the terminal operator for the use of storage
facilities and terminating services for motor fuel at the terminal. The
term includes a terminal operator who owns motor fuel in the terminal;
(43) "Propel", the operation of a motor vehicle, whether it is in
motion or at rest;
(44) "Public highway", every road, toll road, highway, street, way or
place generally open to the use of the public as a matter of right for the
purposes of vehicular travel, including streets and alleys of any town or
city notwithstanding that the same may be temporarily closed for
construction, reconstruction, maintenance or repair;
(45) "Qualified terminal", a terminal which has been assigned a
terminal control number ("tcn") by the Internal Revenue Service;
(46) "Rack", a mechanism for delivering motor fuel from a refinery or
terminal into a railroad tank car, a transport truck or other means of bulk
transfer outside of the bulk transfer/terminal system;
(47) "Refiner", any person that owns, operates, or otherwise controls
a refinery;
(48) "Refinery", a facility used to produce motor fuel from crude
oil, unfinished oils, natural gas liquids, or other hydrocarbons and from
which motor fuel may be removed by pipeline, by boat or barge, or at a
rack;
(49) "Removal", any physical transfer of motor fuel from a terminal,
manufacturing plant, customs custody, pipeline, boat or barge, refinery or
any facility that stores motor fuel;
(50) "Retailer", a person that engages in the business of selling or
dispensing to the consumer within this state;
(51) "Supplier", a person that is:
(a) Registered or required to be registered pursuant to 26 U.S.C.,
Section 4101, for transactions in motor fuels in the bulk transfer/terminal
distribution system; and
(b) One or more of the following:
a. The position holder in a terminal or refinery in this state;
b. Imports motor fuel into this state from a foreign country;
c. Acquires motor fuel from a terminal or refinery in this state from
a position holder pursuant to either a two-party exchange or a qualified
buy-sell arrangement which is treated as an exchange and appears on the
records of the terminal operator; or
d. The position holder in a terminal or refinery outside this state
with respect to motor fuel which that person imports into this state. A
terminal operator shall not be considered a supplier based solely on the
fact that the terminal operator handles motor fuel consigned to it within a
terminal. "Supplier" also means a person that produces fuel grade alcohol
or alcohol-derivative substances in this state, produces fuel grade alcohol
or alcohol-derivative substances for import to this state into a terminal,
or acquires upon import by truck, rail car or barge into a terminal, fuel
grade alcohol or alcohol-derivative substances. "Supplier" includes a
permissive supplier unless specifically provided otherwise;
(52) "Tank wagon", a straight truck having multiple compartments
designed or used to carry motor fuel;
(53) "Terminal", a bulk storage and distribution facility which
includes:
(a) For the purposes of motor fuel, is a qualified terminal;
(b) For the purposes of fuel grade alcohol, is supplied by truck,
rail car, boat, barge or pipeline and the products are removed at a rack;
(54) "Terminal bulk transfers" include but are not limited to the
following:
(a) Boat or barge movement of motor fuel from a refinery or terminal
to a terminal;
(b) Pipeline movements of motor fuel from a refinery or terminal to a
terminal;
(c) Book transfers of product within a terminal between suppliers
prior to completion of removal across the rack; and
(d) Two-party exchanges or buy-sell supply arrangements within a
terminal between licensed suppliers;
(55) "Terminal operator", any person that owns, operates, or
otherwise controls a terminal. A terminal operator may own the motor fuel
that is transferred through or stored in the terminal;
(56) "Transmix", the buffer or interface between two different
products in a pipeline shipment, or a mix of two different products within
a refinery or terminal that results in an off-grade mixture;
(57) "Transport truck", a semitrailer combination rig designed or
used to transport motor fuel over the highways;
(58) "Transporter", any operator of a pipeline, barge, railroad or
transport truck engaged in the business of transporting motor fuels;
(59) "Two-party exchange", a transaction in which the motor fuel is
transferred from one licensed supplier or licensed permissive supplier to
another licensed supplier or licensed permissive supplier and:
(a) Which transaction includes a transfer from the person that holds
the original inventory position for motor fuel in the terminal as reflected
on the records of the terminal operator; and
(b) The exchange transaction is simultaneous with removal from the
terminal by the receiving exchange partner. However, in any event, the
terminal operator in its books and records treats the receiving exchange
party as the supplier which removes the product across a terminal rack for
purposes of reporting such events to this state;
(60) "Ultimate vendor", a person that sells motor fuel to the
consumer;
(61) "Undyed diesel fuel", diesel fuel that is not subject to the
United States Environmental Protection Agency dyeing requirements, or has
not been dyed in accordance with Internal Revenue Service fuel dyeing
provisions; and
(62) "Vehicle fuel tank", any receptacle on a motor vehicle from
which fuel is supplied for the propulsion of the motor vehicle.
(L. 1998 S.B. 619, A.L. 2009 H.B. 683, A.L. 2010 H.B. 1965)
2009
1999
2009
142.800. As used in this chapter, the following words, terms and
phrases have the meanings given:
(1) "Agricultural purposes", clearing, terracing or otherwise
preparing the ground on a farm; preparing soil for planting and
fertilizing, cultivating, raising and harvesting crops; raising and feeding
livestock and poultry; building fences; pumping water for any and all uses
on the farm, including irrigation; building roads upon any farm by the
owner or person farming the same; operating milking machines; sawing wood
for use on a farm; producing electricity for use on a farm; movement of
tractors, farm implements and nonlicensed equipment from one field to
another;
(2) "Alternative fuel", electricity, liquefied petroleum gas (LPG or
LP gas), compressed natural gas product, or a combination of liquefied
petroleum gas and a compressed natural gas or electricity product used in
an internal combustion engine or motor to propel any form of vehicle,
machine, or mechanical contrivance. It includes all forms of fuel commonly
or commercially known or sold as butane, propane, or compressed natural
gas;
(3) "Aviation fuel", any motor fuel specifically compounded for use
in reciprocating aircraft engines;
(4) "Blend stock", any petroleum product component of motor fuel,
such as naphtha, reformat, toluene or kerosene, that can be blended for use
in a motor fuel without further processing. The term includes those
petroleum products presently defined by the Internal Revenue Service in
regulations pursuant to 26 U.S.C., Sections 4081 and 4082, as amended.
However, the term does not include any substance that:
(a) Will be ultimately used for consumer nonmotor fuel use; and
(b) Is sold or removed in drum quantities (fifty-five gallons) or
less at the time of the removal or sale;
(5) "Blended fuel", a mixture composed of motor fuel and another
liquid including blend stock, other than a de minimis amount of a product
such as carburetor detergent or oxidation inhibitor, that can be used as a
fuel in a highway vehicle. This term includes but is not limited to
gasohol, ethanol, methanol, fuel grade alcohol, diesel fuel enhancers and
resulting blends;
(6) "Blender", any person that produces blended motor fuel outside
the bulk transfer/terminal system;
(7) "Blending", the mixing of one or more petroleum products, with or
without another product, regardless of the original character of the
product blended, if the product obtained by the blending is capable of use
or otherwise sold for use in the generation of power for the propulsion of
a motor vehicle, an airplane, or a motorboat. The term does not include
the blending that occurs in the process of refining by the original refiner
of crude petroleum or the blending of products known as lubricating oil and
greases;
(8) "Bulk plant", a bulk motor fuel storage and distribution facility
that is not a terminal within the bulk transfer system and from which motor
fuel may be removed by truck;
(9) "Bulk transfer", any transfer of motor fuel from one location to
another by pipeline tender or marine delivery within the bulk
transfer/terminal system;
(10) "Bulk transfer/terminal system", the motor fuel distribution
system consisting of refineries, pipelines, vessels, and terminals. Motor
fuel in a refinery, pipeline, boat, barge or terminal is in the bulk
transfer/terminal system. Motor fuel in the fuel supply tank of any
engine, or in any tank car, rail car, trailer, truck, or other equipment
suitable for ground transportation is not in the bulk transfer/terminal
system;
(11) "Consumer", the user of the motor fuel;
(12) "Delivery", the placing of motor fuel or any liquid into the
fuel tank of a motor vehicle or bulk storage facility;
(13) "Department", the department of revenue;
(14) "Destination state", the state, territory, or foreign country to
which motor fuel is directed for delivery into a storage facility, a
receptacle, a container, or a type of transportation equipment for the
purpose of resale or use;
(15) "Diesel fuel", any liquid that is commonly or commercially known
or sold as a fuel that is suitable for use in a diesel-powered highway
vehicle. A liquid meets this requirement if, without further processing or
blending, the liquid has practical and commercial fitness for use in the
propulsion engine of a diesel-powered highway vehicle. "Diesel fuel" does
not include jet fuel sold to a buyer who is registered with the Internal
Revenue Service to purchase jet fuel and remit taxes on its sale or use to
the Internal Revenue Service. "Diesel fuel" does not include biodiesel
commonly referred to as B100 and defined in ASTM D6751, B99, or B99.9 until
such biodiesel is blended with other diesel fuel or sold for highway use;
(16) "Diesel-powered highway vehicle", a motor vehicle operated on a
highway that is propelled by a diesel-powered engine;
(17) "Director", the director of revenue;
(18) "Distributor", a person who either produces, refines, blends,
compounds or manufactures motor fuel, imports motor fuel into a state or
exports motor fuel out of a state, or who is engaged in distribution of
motor fuel;
(19) "Dyed fuel", diesel fuel or kerosene that is required to be dyed
pursuant to United States Environmental Protection Agency rules or is dyed
pursuant to Internal Revenue Service rules or pursuant to any other
requirements subsequently set by the United States Environmental Protection
Agency or Internal Revenue Service including any invisible marker
requirements;
(20) "Eligible purchaser", a distributor who has been authorized by
the director to purchase motor fuel on a tax-deferred basis;
(21) "Export", to obtain motor fuel in this state for sale or other
distribution outside of this state. In applying this definition, motor
fuel delivered out of state by or for the seller constitutes an export by
the seller, and motor fuel delivered out of state by or for the purchaser
constitutes an export by the purchaser;
(22) "Exporter", any person, other than a supplier, who purchases
motor fuel in this state for the purpose of transporting or delivering the
fuel outside of this state;
(23) "Farm tractor", all tractor-type, motorized farm implements and
equipment but shall not include motor vehicles of the truck-type, pickup
truck-type, automobiles, and other motor vehicles required to be registered
and licensed each year pursuant to the provisions of the motor vehicle
license and registration laws of this state;
(24) "Fuel grade alcohol", a methanol or ethanol with a proof of not
less than one hundred ninety degrees (determined without regard to
denaturants) and products derived from such alcohol for blending with motor
fuel;
(25) "Fuel transportation vehicle", any vehicle designed for highway
use which is also designed or used to transport motor fuels and includes
transport trucks and tank wagons;
(26) "Gasoline", all products commonly or commercially known or sold
as gasoline that are suitable for use as a motor fuel. Gasoline does not
include products that have an American Society for Testing and Materials
(ASTM) octane number of less than seventy-five as determined by the motor
method;
(27) "Gross gallons", the total measured motor fuel, exclusive of any
temperature or pressure adjustments, in U.S. gallons;
(28) "Heating oil", a motor fuel that is burned in a boiler, furnace,
or stove for heating or industrial processing purposes;
(29) "Import", to bring motor fuel into this state by any means of
conveyance other than in the fuel supply tank of a motor vehicle. In
applying this definition, motor fuel delivered into this state from
out-of-state by or for the seller constitutes an import by the seller, and
motor fuel delivered into this state from out-of-state by or for the
purchaser constitutes an import by the purchaser;
(30) "Import verification number", the number assigned by the
director with respect to a single transport truck delivery into this state
from another state upon request for an assigned number by an importer or
the transporter carrying motor fuel into this state for the account of an
importer;
(31) "Importer" includes any person who is the importer of record,
pursuant to federal customs law, with respect to motor fuel. If the
importer of record is acting as an agent, the person for whom the agent is
acting is the importer. If there is no importer of record of motor fuel
entered into this state, the owner of the motor fuel at the time it is
brought into this state is the importer;
(32) "Indian country":
(a) Land held in trust by the United States of America for the
benefit of a federally recognized Indian tribe or nation;
(b) All land within the limits of any Indian reservation under the
jurisdiction of the United States government, notwithstanding the issuance
of any patent, and including rights-of-way running through the reservation;
(c) All dependent Indian communities within the borders of the United
States whether within the original or subsequently acquired territory
thereof, and whether within or without the limits of a state; and
(d) All Indian allotments, the Indian titles to which have not been
extinguished, including individual allotments held in trust by the United
States or allotments owned in fee by individual Indians subject to federal
law restrictions regarding disposition of said allotments and including
rights-of-way running through the same. The term shall also include the
definition of Indian country as found in 18 U.S.C., Section 1151;
(33) "Indian tribe", "tribes", or "federally recognized Indian tribe
or nation", an Indian tribal entity which is recognized by the United
States Bureau of Indian Affairs as having a special relationship with the
United States. The term shall also include the definition of a tribe as
defined in 25 U.S.C., Section 479a;
(34) "Interstate motor fuel user", any person who operates a motor
fuel-powered motor vehicle with a licensed gross weight exceeding
twenty-six thousand pounds that travels from this state into another state
or from another state into this state;
(35) "Invoiced gallons", the gallons actually billed on an invoice
for payment to a supplier which shall be either gross or net gallons on the
original manifest or bill of lading;
(36) "K-1 kerosene", a petroleum product having an A.P.I. gravity of
not less than forty degrees, at a temperature of sixty degrees Fahrenheit
and a minimum flash point of one hundred degrees Fahrenheit with a sulfur
content not exceeding four one-hundredths percent by weight;
(37) "Kerosene", the petroleum fraction containing hydrocarbons that
are slightly heavier than those found in gasoline and naphtha, with a
boiling range of one hundred forty-nine to three hundred degrees Celsius;
(38) "Liquid", any substance that is liquid in excess of sixty
degrees Fahrenheit and at a pressure of fourteen and seven-tenths pounds
per square inch absolute;
(39) "Motor fuel", gasoline, diesel fuel, kerosene and blended fuel;
(40) "Motor vehicle", any automobile, truck, truck-tractor or any
motor bus or self-propelled vehicle not exclusively operated or driven upon
fixed rails or tracks. The term does not include:
(a) Farm tractors or machinery including tractors and machinery
designed for off-road use but capable of movement on roads at low speeds,
or
(b) A vehicle solely operated on rails;
(41) "Net gallons", the motor fuel, measured in U.S. gallons, when
corrected to a temperature of sixty degrees Fahrenheit and a pressure of
fourteen and seven-tenths pounds per square inch absolute (psi);
(42) "Permissive supplier", an out-of-state supplier that elects, but
is not required, to have a supplier's license pursuant to this chapter;
(43) "Person", natural persons, individuals, partnerships, firms,
associations, corporations, estates, trustees, business trusts, syndicates,
this state, any county, city, municipality, school district or other
political subdivision of the state, federally recognized Indian tribe, or
any corporation or combination acting as a unit or any receiver appointed
by any state or federal court;
(44) "Position holder", the person who holds the inventory position
in motor fuel in a terminal, as reflected on the records of the terminal
operator. A person holds the inventory position in motor fuel when that
person has a contract with the terminal operator for the use of storage
facilities and terminating services for motor fuel at the terminal. The
term includes a terminal operator who owns motor fuel in the terminal;
(45) "Propel", the operation of a motor vehicle, whether it is in
motion or at rest;
(46) "Public highway", every road, toll road, highway, street, way or
place generally open to the use of the public as a matter of right for the
purposes of vehicular travel, including streets and alleys of any town or
city notwithstanding that the same may be temporarily closed for
construction, reconstruction, maintenance or repair;
(47) "Qualified terminal", a terminal which has been assigned a
terminal control number ("tcn") by the Internal Revenue Service;
(48) "Rack", a mechanism for delivering motor fuel from a refinery or
terminal into a railroad tank car, a transport truck or other means of bulk
transfer outside of the bulk transfer/terminal system;
(49) "Refiner", any person that owns, operates, or otherwise controls
a refinery;
(50) "Refinery", a facility used to produce motor fuel from crude
oil, unfinished oils, natural gas liquids, or other hydrocarbons and from
which motor fuel may be removed by pipeline, by boat or barge, or at a
rack;
(51) "Removal", any physical transfer of motor fuel from a terminal,
manufacturing plant, customs custody, pipeline, boat or barge, refinery or
any facility that stores motor fuel;
(52) "Retailer", a person that engages in the business of selling or
dispensing to the consumer within this state;
(53) "Supplier", a person that is:
(a) Registered or required to be registered pursuant to 26 U.S.C.,
Section 4101, for transactions in motor fuels in the bulk transfer/terminal
distribution system; and
(b) One or more of the following:
a. The position holder in a terminal or refinery in this state;
b. Imports motor fuel into this state from a foreign country;
c. Acquires motor fuel from a terminal or refinery in this state from
a position holder pursuant to either a two-party exchange or a qualified
buy-sell arrangement which is treated as an exchange and appears on the
records of the terminal operator; or
d. The position holder in a terminal or refinery outside this state
with respect to motor fuel which that person imports into this state. A
terminal operator shall not be considered a supplier based solely on the
fact that the terminal operator handles motor fuel consigned to it within a
terminal. "Supplier" also means a person that produces fuel grade alcohol
or alcohol-derivative substances in this state, produces fuel grade alcohol
or alcohol-derivative substances for import to this state into a terminal,
or acquires upon import by truck, rail car or barge into a terminal, fuel
grade alcohol or alcohol-derivative substances. "Supplier" includes a
permissive supplier unless specifically provided otherwise;
(54) "Tank wagon", a straight truck having multiple compartments
designed or used to carry motor fuel;
(55) "Terminal", a bulk storage and distribution facility which
includes:
(a) For the purposes of motor fuel, is a qualified terminal;
(b) For the purposes of fuel grade alcohol, is supplied by truck,
rail car, boat, barge or pipeline and the products are removed at a rack;
(56) "Terminal bulk transfers" include but are not limited to the
following:
(a) Boat or barge movement of motor fuel from a refinery or terminal
to a terminal;
(b) Pipeline movements of motor fuel from a refinery or terminal to a
terminal;
(c) Book transfers of product within a terminal between suppliers
prior to completion of removal across the rack; and
(d) Two-party exchanges or buy-sell supply arrangements within a
terminal between licensed suppliers;
(57) "Terminal operator", any person that owns, operates, or
otherwise controls a terminal. A terminal operator may own the motor fuel
that is transferred through or stored in the terminal;
(58) "Transmix", the buffer or interface between two different
products in a pipeline shipment, or a mix of two different products within
a refinery or terminal that results in an off-grade mixture;
(59) "Transport truck", a semitrailer combination rig designed or
used to transport motor fuel over the highways;
(60) "Transporter", any operator of a pipeline, barge, railroad or
transport truck engaged in the business of transporting motor fuels;
(61) "Two-party exchange", a transaction in which the motor fuel is
transferred from one licensed supplier or licensed permissive supplier to
another licensed supplier or licensed permissive supplier and:
(a) Which transaction includes a transfer from the person that holds
the original inventory position for motor fuel in the terminal as reflected
on the records of the terminal operator; and
(b) The exchange transaction is simultaneous with removal from the
terminal by the receiving exchange partner. However, in any event, the
terminal operator in its books and records treats the receiving exchange
party as the supplier which removes the product across a terminal rack for
purposes of reporting such events to this state;
(62) "Ultimate vendor", a person that sells motor fuel to the
consumer;
(63) "Undyed diesel fuel", diesel fuel that is not subject to the
United States Environmental Protection Agency dyeing requirements, or has
not been dyed in accordance with Internal Revenue Service fuel dyeing
provisions; and
(64) "Vehicle fuel tank", any receptacle on a motor vehicle from
which fuel is supplied for the propulsion of the motor vehicle.
1999
142.800. As used in this chapter, the following words, terms and phrases
have the meanings given:
(1) "Agricultural purposes", clearing, terracing or otherwise preparing
the ground on a farm; preparing soil for planting and fertilizing,
cultivating, raising and harvesting crops; raising and feeding livestock and
poultry; building fences; pumping water for any and all uses on the farm,
including irrigation; building roads upon any farm by the owner or person
farming the same; operating milking machines; sawing wood for use on a farm;
producing electricity for use on a farm; movement of tractors, farm implements
and nonlicensed equipment from one field to another;
(2) "Alternative fuel", electricity, liquefied petroleum gas (LPG or LP
gas), compressed natural gas product, or a combination of liquefied petroleum
gas and a compressed natural gas or electricity product used in an internal
combustion engine or motor to propel any form of vehicle, machine, or
mechanical contrivance. It includes all forms of fuel commonly or
commercially known or sold as butane, propane, or compressed natural gas;
(3) "Aviation fuel", any motor fuel specifically compounded for use in
reciprocating aircraft engines;
(4) "Blend stock", any petroleum product component of motor fuel, such
as naphtha, reformat, toluene or kerosene, that can be blended for use in a
motor fuel without further processing. The term includes those petroleum
products presently defined by the Internal Revenue Service in regulations
pursuant to 26 U.S.C., Sections 4081 and 4082, as amended. However, the term
does not include any substance that:
(a) Will be ultimately used for consumer nonmotor fuel use; and
(b) Is sold or removed in drum quantities (fifty-five gallons) or less
at the time of the removal or sale;
(5) "Blended fuel", a mixture composed of motor fuel and another liquid
including blend stock, other than a de minimis amount of a product such as
carburetor detergent or oxidation inhibitor, that can be used as a fuel in a
highway vehicle. This term includes but is not limited to gasohol, ethanol,
methanol, fuel grade alcohol, diesel fuel enhancers and resulting blends;
(6) "Blender", any person that produces blended motor fuel outside the
bulk transfer/terminal system;
(7) "Blending", the mixing of one or more petroleum products, with or
without another product, regardless of the original character of the product
blended, if the product obtained by the blending is capable of use or
otherwise sold for use in the generation of power for the propulsion of a
motor vehicle, an airplane, or a motorboat. The term does not include the
blending that occurs in the process of refining by the original refiner of
crude petroleum or the blending of products known as lubricating oil and
greases;
(8) "Bulk plant", a bulk motor fuel storage and distribution facility
that is not a terminal within the bulk transfer system and from which motor
fuel may be removed by truck;
(9) "Bulk transfer", any transfer of motor fuel from one location to
another by pipeline tender or marine delivery within the bulk
transfer/terminal system;
(10) "Bulk transfer/terminal system", the motor fuel distribution system
consisting of refineries, pipelines, vessels, and terminals. Motor fuel in a
refinery, pipeline, boat, barge or terminal is in the bulk transfer/terminal
system. Motor fuel in the fuel supply tank of any engine, or in any tank car,
rail car, trailer, truck, or other equipment suitable for ground
transportation is not in the bulk transfer/terminal system;
(11) "Consumer", the user of the motor fuel;
(12) "Delivery", the placing of motor fuel or any liquid into the fuel
tank of a motor vehicle or bulk storage facility;
(13) "Department", the department of revenue;
(14) "Destination state", the state, territory, or foreign country to
which motor fuel is directed for delivery into a storage facility, a
receptacle, a container, or a type of transportation equipment for the purpose
of resale or use;
(15) "Diesel fuel", any liquid that is commonly or commercially known or
sold as a fuel that is suitable for use in a diesel-powered highway vehicle.
A liquid meets this requirement if, without further processing or blending,
the liquid has practical and commercial fitness for use in the propulsion
engine of a diesel-powered highway vehicle. "Diesel fuel" does not include
jet fuel sold to a buyer who is registered with the Internal Revenue Service
to purchase jet fuel and remit taxes on its sale or use to the Internal
Revenue Service;
(16) "Diesel-powered highway vehicle", a motor vehicle operated on a
highway that is propelled by a diesel-powered engine;
(17) "Director", the director of revenue;
(18) "Distributor", a person who either produces, refines, blends,
compounds or manufactures motor fuel, imports motor fuel into a state or
exports motor fuel out of a state, or who is engaged in distribution of motor
fuel;
(19) "Dyed fuel", diesel fuel or kerosene that is required to be dyed
pursuant to United States Environmental Protection Agency rules or is dyed
pursuant to Internal Revenue Service rules or pursuant to any other
requirements subsequently set by the United States Environmental Protection
Agency or Internal Revenue Service including any invisible marker
requirements;
(20) "Eligible purchaser", a distributor who has been authorized by the
director to purchase motor fuel on a tax-deferred basis;
(21) "Export", to obtain motor fuel in this state for sale or other
distribution outside of this state. In applying this definition, motor fuel
delivered out of state by or for the seller constitutes an export by the
seller, and motor fuel delivered out of state by or for the purchaser
constitutes an export by the purchaser;
(22) "Exporter", any person, other than a supplier, who purchases motor
fuel in this state for the purpose of transporting or delivering the fuel
outside of this state;
(23) "Farm tractor", all tractor-type, motorized farm implements and
equipment but shall not include motor vehicles of the truck-type, pickup
truck-type, automobiles, and other motor vehicles required to be registered
and licensed each year pursuant to the provisions of the motor vehicle license
and registration laws of this state;
(24) "Fuel grade alcohol", a methanol or ethanol with a proof of not
less than one hundred ninety degrees (determined without regard to
denaturants) and products derived from such alcohol for blending with motor
fuel;
(25) "Fuel transportation vehicle", any vehicle designed for highway use
which is also designed or used to transport motor fuels and includes transport
trucks and tank wagons;
(26) "Gasoline", all products commonly or commercially known or sold as
gasoline that are suitable for use as a motor fuel. Gasoline does not include
products that have an American Society for Testing and Materials (ASTM) octane
number of less than seventy-five as determined by the "motor method";
(27) "Gross gallons", the total measured motor fuel, exclusive of any
temperature or pressure adjustments, in U.S. gallons;
(28) "Heating oil", a motor fuel that is burned in a boiler, furnace, or
stove for heating or industrial processing purposes;
(29) "Import", to bring motor fuel into this state by any means of
conveyance other than in the fuel supply tank of a motor vehicle. In applying
this definition, motor fuel delivered into this state from out-of-state by or
for the seller constitutes an import by the seller, and motor fuel delivered
into this state from out-of-state by or for the purchaser constitutes an
import by the purchaser;
(30) "Import verification number", the number assigned by the director
with respect to a single transport truck delivery into this state from another
state upon request for an assigned number by an importer or the transporter
carrying motor fuel into this state for the account of an importer;
(31) "Importer" includes any person who is the importer of record,
pursuant to federal customs law, with respect to motor fuel. If the importer
of record is acting as an agent, the person for whom the agent is acting is
the importer. If there is no importer of record of motor fuel entered into
this state, the owner of the motor fuel at the time it is brought into this
state is the importer;
(32) "Indian country":
(a) Land held in trust by the United States of America for the benefit
of a federally recognized Indian tribe or nation;
(b) All land within the limits of any Indian reservation under the
jurisdiction of the United States government, notwithstanding the issuance of
any patent, and including rights-of-way running through the reservation;
(c) All dependent Indian communities within the borders of the United
States whether within the original or subsequently acquired territory thereof,
and whether within or without the limits of a state; and
(d) All Indian allotments, the Indian titles to which have not been
extinguished, including individual allotments held in trust by the United
States or allotments owned in fee by individual Indians subject to federal law
restrictions regarding disposition of said allotments and including
rights-of-way running through the same. The term shall also include the
definition of Indian country as found in 18 U.S.C., Section 1151;
(33) "Indian tribe", "tribes", or "federally recognized Indian tribe or
nation", an Indian tribal entity which is recognized by the United States
Bureau of Indian Affairs as having a special relationship with the United
States. The term shall also include the definition of a tribe as defined in
25 U.S.C., Section 479a;
(34) "Interstate motor fuel user", any person who operates a motor
fuel-powered motor vehicle with a licensed gross weight exceeding twenty-six
thousand pounds that travels from this state into another state or from
another state into this state;
(35) "Invoiced gallons", the gallons actually billed on an invoice for
payment to a supplier which shall be either gross or net gallons on the
original manifest or bill of lading;
(36) "K-1 kerosene", a petroleum product having an A.P.I. gravity of not
less than forty degrees, at a temperature of sixty degrees Fahrenheit and a
minimum flash point of one hundred degrees Fahrenheit with a sulfur content
not exceeding four one-hundredths percent by weight;
(37) "Kerosene", the petroleum fraction containing hydrocarbons that are
slightly heavier than those found in gasoline and naphtha, with a boiling
range of one hundred forty-nine to three hundred degrees Celsius;
(38) "Liquid", any substance that is liquid in excess of sixty degrees
Fahrenheit and at a pressure of fourteen and seven-tenths pounds per square
inch absolute;
(39) "Motor fuel", gasoline, diesel fuel, kerosene and blended fuel;
(40) "Motor vehicle", any automobile, truck, truck-tractor or any motor
bus or self-propelled vehicle not exclusively operated or driven upon fixed
rails or tracks. The term does not include:
(a) Farm tractors or machinery including tractors and machinery designed
for off-road use but capable of movement on roads at low speeds, or
(b) A vehicle solely operated on rails;
(41) "Net gallons", the motor fuel, measured in U.S. gallons, when
corrected to a temperature of sixty degrees Fahrenheit and a pressure of
fourteen and seven-tenths pounds per square inch absolute (psi);
(42) "Permissive supplier", an out-of-state supplier that elects, but is
not required, to have a supplier's license pursuant to this chapter;
(43) "Person", natural persons, individuals, partnerships, firms,
associations, corporations, estates, trustees, business trusts, syndicates,
this state, any county, city, municipality, school district or other political
subdivision of the state, federally recognized Indian tribe, or any
corporation or combination acting as a unit or any receiver appointed by any
state or federal court;
(44) "Position holder", the person who holds the inventory position in
motor fuel in a terminal, as reflected on the records of the terminal
operator. A person holds the inventory position in motor fuel when that
person has a contract with the terminal operator for the use of storage
facilities and terminating services for motor fuel at the terminal. The term
includes a terminal operator who owns motor fuel in the terminal;
(45) "Propel", the operation of a motor vehicle, whether it is in motion
or at rest;
(46) "Public highway", every road, toll road, highway, street, way or
place generally open to the use of the public as a matter of right for the
purposes of vehicular travel, including streets and alleys of any town or city
notwithstanding that the same may be temporarily closed for construction,
reconstruction, maintenance or repair;
(47) "Qualified terminal", a terminal which has been assigned a terminal
control number ("tcn") by the Internal Revenue Service;
(48) "Rack", a mechanism for delivering motor fuel from a refinery or
terminal into a railroad tank car, a transport truck or other means of bulk
transfer outside of the bulk transfer/terminal system;
(49) "Refiner", any person that owns, operates, or otherwise controls a
refinery;
(50) "Refinery", a facility used to produce motor fuel from crude oil,
unfinished oils, natural gas liquids, or other hydrocarbons and from which
motor fuel may be removed by pipeline, by boat or barge, or at a rack;
(51) "Removal", any physical transfer of motor fuel from a terminal,
manufacturing plant, customs custody, pipeline, boat or barge, refinery or any
facility that stores motor fuel;
(52) "Retailer", a person that engages in the business of selling or
dispensing to the consumer within this state;
(53) "Supplier", a person that is:
(a) Registered or required to be registered pursuant to 26 U.S.C.,
Section 4101, for transactions in motor fuels in the bulk transfer/terminal
distribution system; and
(b) One or more of the following:
a. The position holder in a terminal or refinery in this state;
b. Imports motor fuel into this state from a foreign country;
c. Acquires motor fuel from a terminal or refinery in this state from a
position holder pursuant to either a two-party exchange or a qualified
buy-sell arrangement which is treated as an exchange and appears on the
records of the terminal operator; or
d. The position holder in a terminal or refinery outside this state with
respect to motor fuel which that person imports into this state. A terminal
operator shall not be considered a supplier based solely on the fact that the
terminal operator handles motor fuel consigned to it within a terminal.
"Supplier" also means a person that produces fuel grade alcohol or
alcohol-derivative substances in this state, produces fuel grade alcohol or
alcohol-derivative substances for import to this state into a terminal, or
acquires upon import by truck, rail car or barge into a terminal, fuel grade
alcohol or alcohol-derivative substances. "Supplier" includes a permissive
supplier unless specifically provided otherwise;
(54) "Tank wagon", a straight truck having multiple compartments
designed or used to carry motor fuel;
(55) "Terminal", a bulk storage and distribution facility which
includes:
(a) For the purposes of motor fuel, is a qualified terminal;
(b) For the purposes of fuel grade alcohol, is supplied by truck, rail
car, boat, barge or pipeline and the products are removed at a rack;
(56) "Terminal bulk transfers" include but are not limited to the
following:
(a) Boat or barge movement of motor fuel from a refinery or terminal to
a terminal;
(b) Pipeline movements of motor fuel from a refinery or terminal to a
terminal;
(c) Book transfers of product within a terminal between suppliers prior
to completion of removal across the rack; and
(d) Two-party exchanges or buy-sell supply arrangements within a
terminal between licensed suppliers;
(57) "Terminal operator", any person that owns, operates, or otherwise
controls a terminal. A terminal operator may own the motor fuel that is
transferred through or stored in the terminal;
(58) "Transmix", the buffer or interface between two different products
in a pipeline shipment, or a mix of two different products within a refinery
or terminal that results in an off-grade mixture;
(59) "Transport truck", a semitrailer combination rig designed or used
to transport motor fuel over the highways;
(60) "Transporter", any operator of a pipeline, barge, railroad or
transport truck engaged in the business of transporting motor fuels;
(61) "Two-party exchange", a transaction in which the motor fuel is
transferred from one licensed supplier or licensed permissive supplier to
another licensed supplier or licensed permissive supplier and:
(a) Which transaction includes a transfer from the person that holds the
original inventory position for motor fuel in the terminal as reflected on the
records of the terminal operator; and
(b) The exchange transaction is simultaneous with removal from the
terminal by the receiving exchange partner. However, in any event, the
terminal operator in its books and records treats the receiving exchange party
as the supplier which removes the product across a terminal rack for purposes
of reporting such events to this state;
(62) "Ultimate vendor", a person that sells motor fuel to the consumer;
(63) "Undyed diesel fuel", diesel fuel that is not subject to the United
States Environmental Protection Agency dyeing requirements, or has not been
dyed in accordance with Internal Revenue Service fuel dyeing provisions; and
(64) "Vehicle fuel tank", any receptacle on a motor vehicle from which
fuel is supplied for the propulsion of the motor vehicle.
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