Section 40-17-30

Definitions.

For the purposes of this article, the following terms shall have the respective meaning ascribed by this section:

(1) GASOLINE. Gasoline, naphtha, and other liquid motor fuels or any device or substitute therefor commonly used in internal combustion engines; provided, that nothing in this article shall be held to apply to those products known commercially as "kerosene oil," "fuel oil," or "crude oil" when used for lighting, heating, or industrial purposes.

(2) PERSON. Persons, corporations, copartnerships, companies, counties, municipal corporations, school boards, or agencies of the state, or other agencies, associations, incorporated or otherwise, singular or plural.

(3) DISTRIBUTOR. Any person who engages in the selling of gasoline in this state by wholesale domestic trade, but shall not apply to any transaction of such distributor in interstate commerce.

(4) REFINER. Any person who manufactures, distills, blends, compounds, or mixes any one or more products in the production of a liquid motor fuel, as herein defined.

(5) RETAIL DEALER. Any person herein defined as a distributor who is also engaged in the selling of gasoline in this state at any place in this state in broken quantities.

(6) STORER. Any person who ships or causes to be shipped or receives gasoline into this state in any quantities and stores the same in any manner and withdraws or uses the same for any purpose.

(7) LESS COST OF COLLECTION AND ADMINISTERING and LESS THE COST OF COLLECTION.Any and all amounts appropriated from gasoline tax collections by the Legislature to the Department of Revenue for its operating expenses.

(8) USER. Any person who uses or consumes gasoline in this state in any manner or for any purpose; provided, that the term "user" is not to include any refiner who has a refinery or refineries located within the State of Alabama when using gasoline in the manufacturing or refining process, or any person who holds a federal permit to blend motor fuels under the federal law and statutes and who pays the federal excise tax on such motor fuels directly to the federal government, when such person uses gasoline in this state in such blending process.

(Acts 1935, No. 194, p. 256; Code 1940, T. 51, §646; Acts 1951, No. 847, p. 1477; Acts 1953, No. 772, p. 1036, §1.)