§ 105-449.60. (Effective until January 1, 2009) Definitions.
Article 36C.
Gasoline, Diesel, andBlends.
Part 1. General Provisions.
§ 105‑449.60. (Effective until January 1, 2009) Definitions.
The following definitionsapply in this Article:
(1) Biodiesel. Anyfuel or mixture of fuels derived in whole or in part from agricultural productsor animal fats or wastes from these products or fats.
(1a) Biodiesel provider. A person who does any of the following:
a. Produces an averageof no more than 500,000 gallons of biodiesel per month during a calendar year.A person who produces more than this amount is a refiner.
b. Imports biodieseloutside the terminal transfer system by means of a marine vessel, a transporttruck, a railroad tank car, or a tank wagon.
(1b) to (1d) Reserved forfuture codification purposes.
(1e) Blended fuel. Amixture composed of gasoline or diesel fuel and another liquid, other than a deminimus amount of a product such as carburetor detergent or oxidationinhibitor, that can be used as a fuel in a highway vehicle.
(2) Blender. A personwho produces blended fuel outside the terminal transfer system.
(3) Bulk‑end user. A person who maintains storage facilities for motor fuel and uses part or allof the stored fuel to operate a highway vehicle.
(4) Bulk plant. Amotor fuel storage and distribution facility that is not a terminal and fromwhich motor fuel may be removed at a rack.
(5) Code. Defined inG.S. 105‑228.90.
(6) Destination state. The state, territory, or foreign country to which motor fuel is directed fordelivery into a storage facility, a receptacle, a container, or a type oftransportation equipment for the purpose of resale or use.
(7) Diesel fuel. Anyliquid, other than gasoline, that is suitable for use as a fuel in a diesel‑poweredhighway vehicle. The term includes biodiesel, fuel oil, heating oil, high‑sulfurdyed diesel fuel, and kerosene. The term does not include jet fuel sold to abuyer who is certified to purchase jet fuel under the Code.
(8) Distributor. Aperson who acquires motor fuel from a supplier or from another distributor forsubsequent sale.
(9) Dyed diesel fuel. Diesel fuel that meets the dyeing and marking requirements of § 4082 of theCode.
(10) Elective supplier. A supplier that is required to be licensed in this State and that elects tocollect the excise tax due this State on motor fuel that is removed by thesupplier at a terminal located in another state and has this State as itsdestination state.
(10a) Exempt card or code. A credit card or an access code that enables the person to whom the card orcode is issued to buy motor fuel at retail without paying the motor fuel excisetax on the fuel.
(11) Export. To obtainmotor fuel in this State for sale or other distribution in another state. Inapplying this definition, motor fuel delivered out‑of‑state by orfor the seller constitutes an export by the seller and motor fuel delivered out‑of‑stateby or for the purchaser constitutes an export by the purchaser.
(12) Fuel alcohol. Alcohol, methanol, or fuel grade ethanol.
(13) Fuel alcohol provider. A person who does any of the following:
a. Produces an averageof no more than 500,000 gallons of fuel alcohol per month during a calendaryear. A person who produces more than this amount is a refiner.
b. Imports fuel alcoholoutside the terminal transfer system by means of a marine vessel, a transporttruck, a railroad tank car, or a tank wagon.
(14) Gasohol. A blendedfuel composed of gasoline and fuel grade ethanol.
(15) Gasoline. Any ofthe following:
a. All products thatare commonly or commercially known or sold as gasoline and are suitable for useas a fuel in a highway vehicle, other than products that have an AmericanSociety for Testing Materials octane number of less than 75 as determined bythe motor method.
b. A petroleum product componentof gasoline, such as naptha, reformate, or toluene.
c. Gasohol.
d. Fuel alcohol.
Theterm does not include aviation gasoline sold for use in an aircraft motor."Aviation gasoline" is gasoline that is designed for use in anaircraft motor and is not adapted for use in an ordinary highway vehicle.
(16) Gross gallons. Thetotal amount of motor fuel measured in gallons, exclusive of any temperature,pressure, or other adjustments.
(17) Highway. Defined inG.S. 20‑4.01(13).
(18) Highway vehicle. Aself‑propelled vehicle that is designed for use on a highway.
(19) Import. To bringmotor fuel into this State by any means of conveyance other than in the fuelsupply tank of a highway vehicle. In applying this definition, motor fueldelivered into this State from out‑of‑state by or for the sellerconstitutes an import by the seller, and motor fuel delivered into this Statefrom out‑of‑state by or for the purchaser constitutes an import bythe purchaser.
(19a) In‑State‑onlysupplier. Either of the following:
a. A supplier that isrequired to have a license and elects not to collect the excise tax due thisState on motor fuel that is removed by the supplier at a terminal located inanother state and has this State as its destination state.
b. A supplier that doesbusiness only in this State.
(20) Motor fuel. Gasoline, diesel fuel, and blended fuel.
(21) Motor fuel rate. The rate of tax set in G.S. 105‑449.80.
(22) Motor fueltransporter. A person who transports motor fuel by pipeline or who transportsmotor fuel outside the terminal transfer system by means of a transport truck,a railroad tank car, or a marine vessel.
(23) Net gallons. Theamount of motor fuel measured in gallons when corrected to a temperature of 60degrees Fahrenheit and a pressure of 14 7/10 pounds per square inch.
(24) Permissive supplier. An out‑of‑state supplier that elects, but is not required, tohave a supplier's license under this Article.
(25) Person. Defined inG.S. 105‑228.90.
(26) Position holder. The person who holds the inventory position in motor fuel in a terminal, asreflected on the records of the terminal operator. A person holds the inventoryposition in motor fuel when that person has a contract with the terminaloperator for the use of storage facilities and terminaling services for fuel atthe terminal. The term includes a terminal operator who owns fuel in theterminal.
(27) Rack. A mechanismfor delivering motor fuel from a refinery, a terminal, or a bulk plant into atransport truck, a railroad tank car, or another means of transfer that isoutside the terminal transfer system.
(27a) Refiner. A personwho owns, operates, or controls a refinery. The term includes a person whoproduces an average of more than 500,000 gallons of fuel alcohol or biodiesel amonth during a calendar year.
(27b) Refinery. A facilityused to process crude oil, unfinished oils, natural gas liquids, or otherhydrocarbons into motor fuel and from which fuel may be removed by pipeline orvessel or at a rack. The term does not include a facility that produces onlyblended fuel or gasohol.
(28) Removal. A physicaltransfer other than by evaporation, loss, or destruction. A physical transferto a transport truck or another means of conveyance outside the terminaltransfer system is complete upon delivery into the means of conveyance.
(29) Retailer. A personwho maintains storage facilities for motor fuel and who sells the fuel atretail or dispenses the fuel at a retail location.
(30) Secretary. Definedin G.S. 105‑228.90.
(31) Supplier. Any ofthe following:
a. A position holder ora person who receives motor fuel pursuant to a two‑party exchange.
b. A fuel alcoholprovider.
c. A biodieselprovider.
d. A refiner.
(32) System transfer. Either of the following:
a. A transfer of motorfuel within the terminal transfer system.
b. A transfer, bytransport truck or railroad tank car, of fuel grade ethanol.
(33) Tank wagon. A truckthat is not a transport truck and is designed or used to carry at least 1,000gallons of motor fuel.
(33a) Tax. An inspectionor other excise tax on motor fuel and any other fee or charge imposed on motorfuel on a per‑gallon basis.
(34) Terminal. A motorfuel storage and distribution facility that has been assigned a terminalcontrol number by the Internal Revenue Service, is supplied by pipeline ormarine vessel, and from which motor fuel may be removed at a rack.
(35) Terminal operator. A person who owns, operates, or otherwise controls a terminal.
(36) Terminal transfersystem. The motor fuel distribution system consisting of refineries,pipelines, marine vessels, and terminals. The term has the same meaning as"bulk transfer/terminal system" under 26 C.F.R. § 48.4081‑1.
(37) Transmix. Either ofthe following:
a. The buffer orinterface between two different products in a pipeline shipment.
b. A mix of twodifferent products within a refinery or terminal that results in an off‑grademixture.
(38) Transport truck. Asemitrailer combination rig designed or used to transport loads of motor fuelover a highway.
(39) Trustee. A personwho is licensed as a supplier, an elective supplier, or a permissive supplierand who receives tax payments from and on behalf of a licensed distributor.
(40) Two‑partyexchange. A transaction in which motor fuel is transferred from one licensedsupplier to another licensed supplier pursuant to an exchange agreement underwhich the supplier that is the position holder agrees to deliver motor fuel tothe other supplier or the other supplier's customer at the rack of the terminalat which the delivering supplier is the position holder.
(41) User. A person whoowns or operates a licensed highway vehicle that has a registered gross vehicleweight of at least 10,001 pounds and who does not maintain storage facilitiesfor motor fuel. (1995,c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, ss. 1, 2; 1998‑146, s. 3;2000‑173, ss. 13(a), 14(a); 2001‑414, s. 27; 2002‑108, ss. 5,6; 2003‑349, s. 10.2; 2004‑170, s. 27; 2006‑162, s. 14(a).)
§ 105‑449.60. (Effective January 1, 2009) Definitions.
The following definitionsapply in this Article:
(1) Additive. A deminimus amount of product that is added or mixed with motor fuel. Examples ofan additive include fuel system detergent, an oxidation inhibitor, gasolineantifreeze, or an octane enhancer.
(2) Aviation gasoline. Fuel blended or produced specifically for use in an aircraft motor.
(3) Biodiesel. Anyfuel or mixture of fuels derived in whole or in part from agricultural productsor animal fats or wastes from these products or fats.
(4) Biodiesel provider. A person who does any of the following:
a. Produces an averageof no more than 500,000 gallons of biodiesel per month during a calendar year.A person who produces more than this amount is a refiner.
b. Imports biodieseloutside the terminal transfer system by means of a transport truck, a railroadtank car, or a tank wagon.
(5) Blended fuel. Amixture composed of gasoline or diesel fuel and another liquid, other than anadditive, that can be used as a fuel in a highway vehicle.
(6) Blender. A personwho produces blended fuel outside the terminal transfer system.
(7) Bonded importer. Aperson, other than a supplier, who imports by transport truck or another meansof transfer outside the terminal transfer system motor fuel removed from aterminal located in another state in one or more of the followingcircumstances:
a. The state from whichthe fuel is imported does not require the seller of the fuel to collect motorfuel tax on the removal of the fuel at that state's rate or the rate of thedestination state.
b. The supplier of thefuel is not an elective supplier.
c. The supplier of thefuel is not a permissive supplier.
(8) Bulk end‑user. A person who maintains storage facilities for motor fuel and uses part or allof the stored fuel to operate a highway vehicle.
(9) Bulk plant. Amotor fuel storage and distribution facility that is not a terminal and fromwhich motor fuel may be removed at a rack.
(10) Code. Defined inG.S. 105‑228.90.
(11) Destination state. Thestate, territory, or foreign country to which motor fuel is directed fordelivery into a storage facility, a receptacle, a container, or a type oftransportation equipment for the purpose of resale or use.
(12) Diesel fuel. Anyliquid, other than gasoline, that is suitable for use as a fuel in a diesel‑poweredhighway vehicle. The term includes biodiesel, fuel oil, heating oil, high‑sulfurdyed diesel fuel, and kerosene. The term does not include jet fuel.
(13) Distributor. Aperson who does one or more of the activities listed in this subdivision. Theterm does not include a person who sells motor fuel only at retail.
a. Produces, refines,blends, compounds, or manufactures motor fuel.
b. Transports motorfuel into a state or exports motor fuel out of a state.
c. Engages in thedistribution of motor fuel primarily by tank car or tank truck or both.
d. Operates a bulkplant where the person has active motor fuel bulk storage.
(14) Diversion. Themovement of motor fuel from a terminal to a state other than the destinationstate indicated on the original bill of lading.
(15) Dyed diesel fuel. Dieselfuel that meets the dyeing and marking requirements as set out in 26 C.F.R. §48.4082.1.
(16) Elective supplier. Asupplier that is required to be licensed in this State and that elects tocollect the excise tax due this State on motor fuel that is removed by thesupplier at a terminal located in another state and has this State as itsdestination state.
(17) Exempt card or code. A credit card or an access code that enables the person to whom the card orcode is issued to buy motor fuel at retail without paying the motor fuel excisetax on the fuel.
(18) Export. To obtainmotor fuel in this State for sale or other distribution in another state. Inapplying this definition, motor fuel delivered out‑of‑state by orfor the seller constitutes an export by the seller and motor fuel delivered out‑of‑stateby or for the purchaser constitutes an export by the purchaser.
(19) Fuel alcohol. Alcohol,methanol, or fuel grade ethanol.
(20) Fuel alcoholprovider. A person who does any of the following:
a. Produces an averageof no more than 500,000 gallons of fuel alcohol per month during a calendaryear. A person who produces more than this amount is a refiner.
b. Imports fuel alcoholoutside the terminal transfer system by means of a transport truck, a railroadtank car, or a tank wagon.
(21) Gasohol. A blendedfuel composed of gasoline and fuel grade ethanol.
(22) Gasoline. Any ofthe following:
a. All products thatare commonly or commercially known or sold as gasoline and are suitable for useas a fuel in a highway vehicle, other than products that have an AmericanSociety for Testing Materials octane number of less than 75 as determined by themotor method. The term does not include aviation gasoline.
b. A petroleum productcomponent of gasoline, such as naptha, reformate, or toluene.
c. Gasohol.
d. Fuel alcohol.
(23) Gross gallons. Thetotal amount of motor fuel measured in gallons, exclusive of any temperature,pressure, or other adjustments.
(24) Highway. Defined inG.S. 20‑4.01(13).
(25) Highway vehicle. Aself‑propelled vehicle that is designed for use on a highway.
(26) Import. To bringmotor fuel into this State by any means of conveyance other than in the fuelsupply tank of a highway vehicle. In applying this definition, motor fueldelivered into this State from out‑of‑state by or for the sellerconstitutes an import by the seller, and motor fuel delivered into this Statefrom out‑of‑state by or for the purchaser constitutes an import bythe purchaser.
(27) In‑Statesupplier. Either of the following:
a. A supplier that isrequired to have a license and elects not to collect the excise tax due thisState on motor fuel that is removed by the supplier at a terminal located inanother state and has this State as its destination state.
b. A supplier that doesbusiness only in this State.
(28) Jet fuel. Kerosenethat meets all of the following requirements:
a. Has a maximumdistillation temperature of 400 degrees Fahrenheit at the ten percent (10%)recovery point and a final maximum boiling point of 572 degrees Fahrenheit.
b. Meets AmericanSociety Testing Materials Specification D 1655 and Military Specifications MIL‑T‑5624Pand MIL‑T‑83133D, Grades JP‑5 and JP‑8.
(29) Kerosene. Petroleumoil that is free from water, glue, and suspended matter and that meets thespecifications and standards adopted under G.S. 119‑26 by the Gasolineand Oil Inspection Board.
(30) Marine vessel. Aship, boat, or other watercraft used or capable of being used to move in orthrough a waterway.
(31) Motor fuel. Gasoline,diesel fuel, and blended fuel.
(32) Motor fuel rate. Therate of tax set in G.S. 105‑449.80.
(33) Motor fueltransporter. A person who transports motor fuel by pipeline, transport truck,railroad tank car, or marine vessel.
(34) Net gallons. Theamount of motor fuel measured in gallons when corrected to a temperature of 60degrees Fahrenheit and a pressure of 14 7/10 pounds per square inch.
(35) Occasional importer. One or more of the following that imports motor fuel by any means outside theterminal transfer system:
a. A distributor thatimports motor fuel on an average basis of no more than once a month during acalendar year.
b. A bulk end‑userthat acquires motor fuel for import from a bulk plant and is not required to belicensed as a bonded importer.
c. A distributor thatimports motor fuel for use in a race car.
(36) Permissive supplier. An out‑of‑state supplier that elects, but is not required, tohave a supplier's license under this Article.
(37) Person. Defined inG.S. 105‑228.90.
(38) Pipeline. A fueldistribution system that moves motor fuel, in bulk, through a pipe either froma refinery to a terminal or from a terminal to another terminal.
(39) Position holder. Theperson who holds the inventory position on the motor fuel in a terminal, asreflected on the records of the terminal operator. A person holds the inventoryposition on the motor fuel when that person has a contract with the terminaloperator for the use of storage facilities and terminaling services for fuel atthe terminal. The term includes a terminal operator who owns fuel in theterminal.
(40) Rack. A mechanismfor delivering motor fuel from a refinery, a terminal, or a bulk plant into atransport truck, a railroad tank car, or another means of transfer that isoutside the terminal transfer system.
(41) Refiner. A personwho owns, operates, or controls a refinery. The term includes a person whoproduces an average of more than 500,000 gallons of fuel alcohol or biodiesel amonth during a calendar year.
(42) Refinery. Afacility used to process crude oil, unfinished oils, natural gas liquids, orother hydrocarbons into motor fuel and from which fuel may be removed bypipeline or vessel or at a rack. The term does not include a facility thatproduces only blended fuel or gasohol.
(43) Removal. A physicaltransfer other than by evaporation, loss, or destruction. A physical transferto a transport truck or another means of conveyance outside the terminaltransfer system is complete upon delivery into the means of conveyance.
(44) Retailer. A personwho maintains storage facilities for motor fuel and who sells the fuel atretail or dispenses the fuel at a retail location.
(45) Secretary. Definedin G.S. 105‑228.90.
(46) Supplier. Any ofthe following:
a. A position holder ora person who receives motor fuel pursuant to a two‑party exchange.
b. A fuel alcoholprovider.
c. A biodiesel provider.
d. A refiner.
(47) System transfer. Eitherof the following:
a. A transfer of motorfuel within the terminal transfer system.
b. A transfer, bytransport truck or railroad tank car, of fuel grade ethanol.
(48) Tank wagon. A truckthat is not a transport truck and is designed or used to carry at least 1,000gallons of motor fuel.
(49) Tank wagon importer. A person who imports only by means of a tank wagon motor fuel that is removedfrom a terminal or a bulk plant located in another state.
(50) Tax. An inspectionor other excise tax on motor fuel and any other fee or charge imposed on motorfuel on a per‑gallon basis.
(51) Terminal. A motorfuel storage and distribution facility that has been assigned a terminalcontrol number by the Internal Revenue Service, is supplied by pipeline ormarine vessel, and from which motor fuel, jet fuel, or aviation gasoline may beremoved at a rack.
(52) Terminal operator. Aperson who owns, operates, or otherwise controls a terminal.
(53) Terminal transfersystem. The motor fuel distribution system consisting of refineries,pipelines, marine vessels, and terminals. The term has the same meaning as"bulk transfer/terminal system" under 26 C.F.R. § 48.4081‑1.
(54) Transmix. Either ofthe following:
a. The buffer orinterface between two different products in a pipeline shipment.
b. A mix of twodifferent products within a refinery or terminal that results in an off‑grademixture.
(55) Transport truck. Atractor trailer designed or used to transport loads of motor fuel over ahighway.
(56) Trustee. A personwho is licensed as a supplier and who receives tax payments from and on behalfof a licensed distributor or licensed importer for remittance to the Secretary.
(57) Two‑partyexchange. A transaction in which motor fuel is transferred from one licensedsupplier to another licensed supplier pursuant to an exchange agreement underwhich the supplier that is the position holder agrees to deliver motor fuel tothe other supplier or the other supplier's customer at the rack of the terminalat which the delivering supplier is the position holder.
(58) User. A person whoowns or operates a licensed highway vehicle that has a registered gross vehicleweight of at least 10,001 pounds and who does not maintain storage facilitiesfor motor fuel. (1995,c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, ss. 1, 2; 1998‑146, s. 3;2000‑173, ss. 13(a), 14(a); 2001‑414, s. 27; 2002‑108, ss. 5,6; 2003‑349, s. 10.2; 2004‑170, s. 27; 2006‑162, s. 14(a);2008‑134, s. 24.)