Section 40-12-190 Definitions.
Section 40-12-190
Definitions.
For purposes of this article, the following terms shall have the respective meanings ascribed by this section:
(1) GASOLINE. Gasoline, naphtha, and other liquid motor fuels or any devices or substitutes therefor used in internal combustion engines; provided, that nothing contained in this article shall be held to apply to those products known commercially as "kerosene oil" or "crude oil".
(2) PUBLIC HIGHWAYS. Every way or place of whatever nature generally open to the public as a matter of right for the purpose of vehicular travel.
(3) DISTRIBUTOR. All persons, copartnerships, firms, corporations, or associations liable to the State of Alabama for any excise tax on the sale, distribution, or withdrawal from storage of gasoline as herein defined; except, that it shall not include counties and other municipal corporations.
(4) DESTINATION STATE. The state for which a motor vehicle or barge is destined for off-loading of gasoline into storage facilities for consumption or resale.
(5) DYED FUEL. Motor fuel, as defined in Section 40-17-1, which is indelibly dyed and chemically marked in accordance with regulations issued by the Secretary of the Treasury of the United States under 26 U.S.C. § 4082.
(6) REFINER. A person who manufactures or produces gasoline by any process involving substantially more than the blending of gasoline.
(7) SHIPPING DOCUMENT. Any invoice, shipping paper, bill of lading or drop ticket which discloses the destination state.
(8) TERMINAL OPERATOR. A person that:
a. Stores gasoline in tanks and equipment used in receiving and storing gasoline from interstate or intrastate pipelines pending wholesale bulk reshipment; or
b. Stores gasoline at a boat terminal transfer that is a dock or tank, or equipment contiguous to a dock or tank, including equipment used in the unloading of gasoline from a ship or barge and used in transferring the gasoline to a tank pending wholesale bulk reshipment.
(Acts 1932, Ex. Sess., No. 55, p. 57, §1; Code 1940, T. 51, §666; Acts 1992, No. 92-222, p. 547, §2; Acts 1995, No. 95-410, p. 881, §1.)