2006 Code of Virginia § 58.1-2201 - Definitions

58.1-2201. Definitions.

As used in this chapter, unless the context requires otherwise:

"Alternative fuel" means a combustible gas, liquid or other energy sourcethat can be used to generate power to operate a highway vehicle and that isnot a motor fuel.

"Assessment" means a written determination by the Department of the amountof taxes owed by a taxpayer. Assessments made by the Department shall bedeemed to be made when a written notice of assessment is delivered to thetaxpayer by the Department or is mailed to the taxpayer at the last knownaddress appearing in the Commissioner's files.

"Aviation consumer" means any person who uses in excess of 100,000 gallonsof aviation jet fuel in any fiscal year and is licensed pursuant to Article 2( 58.1-2204 et seq.) of this chapter.

"Aviation fuel" means aviation gasoline or aviation jet fuel.

"Aviation gasoline" means fuel designed for use in the operation ofaircraft other than jet aircraft, and sold or used for that purpose.

"Aviation jet fuel" means fuel designed for use in the operation of jet orturbo-prop aircraft, and sold or used for that purpose.

"Blended fuel" means a mixture composed of gasoline or diesel fuel andanother liquid, other than a de minimis amount of a product such ascarburetor detergent or oxidation inhibitor, that can be used as a fuel in ahighway vehicle.

"Blender" means a person who produces blended fuel outside the terminaltransfer system.

"Bonded aviation jet fuel" means aviation jet fuel held in bonded storageunder United States Customs Law and delivered into a fuel tank of aircraftoperated by certificated air carriers on international flights.

"Bonded importer" means a person, other than a supplier, who imports, bytransport truck or another means of transfer outside the terminal transfersystem, motor fuel removed from a terminal located in another state in which(i) the state from which the fuel is imported does not require the seller ofthe fuel to collect motor fuel tax on the removal either at that state's rateor the rate of the destination state; (ii) the supplier of the fuel is not anelective supplier; or (iii) the supplier of the fuel is not a permissivesupplier.

"Bulk plant" means a motor fuel storage and distribution facility that isnot a terminal and from which motor fuel may be removed at a rack.

"Bulk user" means a person who maintains storage facilities for motor fueland uses part or all of the stored fuel to operate a highway vehicle,watercraft, or aircraft.

"Bulk user of alternative fuel" means a person who maintains storagefacilities for alternative fuel and uses part or all of the stored fuel tooperate a highway vehicle.

"Commercial watercraft" means a watercraft employed in the business ofcommercial fishing, transporting persons or property for compensation orhire, or any other trade or business unless the watercraft is used in anactivity of a type generally considered entertainment, amusement, orrecreation.

"Commissioner" means the Commissioner of the Department of Motor Vehicles.

"Corporate or partnership officer" means an officer or director of acorporation, partner of a partnership, or member of a limited liabilitycompany, who as such officer, director, partner or member is under a duty toperform on behalf of the corporation, partnership, or limited liabilitycompany the tax collection, accounting, or remitting obligations.

"Department" means the Department of Motor Vehicles, acting directly orthrough its duly authorized officers and agents.

"Designated inspection site" means any state highway inspection station,weigh station, agricultural inspection station, mobile station, or otherlocation designated by the Commissioner or his designee to be used as a fuelinspection site.

"Destination state" means the state, territory, or foreign country to whichmotor fuel is directed for delivery into a storage facility, a receptacle, acontainer, or a type of transportation equipment for the purpose of resale oruse. The term shall not include a tribal reservation of any recognized NativeAmerican tribe.

"Diesel fuel" means any liquid that is suitable for use as a fuel in adiesel-powered highway vehicle or watercraft. The term shall include undyed#1 fuel oil and undyed #2 fuel oil, but shall not include gasoline oraviation jet fuel.

"Distributor" means a person who acquires motor fuel from a supplier orfrom another distributor for subsequent sale.

"Dyed diesel fuel" means diesel fuel that meets the dyeing and markingrequirements of 26 U.S.C. 4082.

"Elective supplier" means a supplier who (i) is required to be licensed inthe Commonwealth and (ii) elects to collect the tax due the Commonwealth onmotor fuel that is removed at a terminal located in another state and hasVirginia as its destination state.

"End seller" means the person who sells fuel to the ultimate user of thefuel.

"Export" means to obtain motor fuel in Virginia for sale or distribution inanother state, territory, or foreign country. Motor fuel deliveredout-of-state by or for the seller constitutes an export by the seller, andmotor fuel delivered out-of-state by or for the purchaser constitutes anexport by the purchaser.

"Exporter" means a person who obtains motor fuel in Virginia for sale ordistribution in another state, territory, or foreign country.

"Fuel" includes motor fuel and alternative fuel.

"Fuel alcohol" means methanol or fuel grade ethanol.

"Fuel alcohol provider" means a person who (i) produces fuel alcohol or(ii) imports fuel alcohol outside the terminal transfer system by means of amarine vessel, a transport truck, a tank wagon, or a railroad tank car.

"Gasohol" means a blended fuel composed of gasoline and fuel grade ethanol.

"Gasoline" means (i) all products that are commonly or commercially knownor sold as gasoline and are suitable for use as a fuel in a highway vehicle,aircraft, or watercraft, other than products that have an American Societyfor Testing Materials octane number of less than 75 as determined by themotor method; (ii) a petroleum product component of gasoline, such asnaphtha, reformate, or toluene; (iii) gasohol; and (iv) fuel grade ethanol.The term does not include aviation gasoline sold for use in an aircraftengine.

"Governmental entity" means (i) the Commonwealth or any politicalsubdivision thereof or (ii) the United States or its departments, agencies,and instrumentalities.

"Gross gallons" means an amount of motor fuel measured in gallons,exclusive of any temperature, pressure, or other adjustments.

"Heating oil" means any combustible liquid, including but not limited todyed #1 fuel oil, dyed #2 fuel oil, and kerosene, that is burned in a boiler,furnace, or stove for heating or for industrial processing purposes.

"Highway" means every way or place of whatever nature open to the use ofthe public for purposes of vehicular travel in the Commonwealth, includingthe streets and alleys in towns and cities.

"Highway vehicle" means a self-propelled vehicle designed for use on ahighway.

"Import" means to bring motor fuel into Virginia by any means of conveyanceother than in the fuel supply tank of a highway vehicle. Motor fuel deliveredinto Virginia from out-of-state by or for the seller constitutes an import bythe seller, and motor fuel delivered into Virginia from out-of-state by orfor the purchaser constitutes an import by the purchaser.

"Importer" means a person who obtains motor fuel outside of Virginia andbrings that motor fuel into Virginia by any means of conveyance other than inthe fuel tank of a highway vehicle. For purposes of this chapter, a motorfuel transporter shall not be considered an importer.

"In-state-only supplier" means (i) a supplier who is required to have alicense and who elects not to collect the tax due the Commonwealth on motorfuel that is removed by that supplier at a terminal located in another stateand has Virginia as its destination state or (ii) a supplier who doesbusiness only in Virginia.

"Licensee" means any person licensed by the Commissioner pursuant toArticle 2 ( 58.1-2204 et seq.) of this chapter or 58.1-2244.

"Liquid" means any substance that is liquid above its freezing point.

"Motor fuel" means gasoline, diesel fuel, blended fuel, and aviation fuel.

"Motor fuel transporter" means a person who transports motor fuel for hireby means of a pipeline, a tank wagon, a transport truck, a railroad tank car,or a marine vessel.

"Net gallons" means the amount of motor fuel measured in gallons whenadjusted to a temperature of 60 degrees Fahrenheit and a pressure of 14.7pounds per square inch.

"Occasional importer" means any person who (i) imports motor fuel by anymeans outside the terminal transfer system and (ii) is not required to belicensed as a bonded importer.

"Permissive supplier" means an out-of-state supplier who elects, but is notrequired, to have a supplier's license under this chapter.

"Person" means any individual; firm; cooperative; association; corporation;limited liability company; trust; business trust; syndicate; partnership;limited liability partnership; joint venture; receiver; trustee inbankruptcy; club, society or other group or combination acting as a unit; orpublic body, including but not limited to the Commonwealth, any other state,and any agency, department, institution, political subdivision orinstrumentality of the Commonwealth or any other state.

"Position holder" means a person who holds an inventory position of motorfuel in a terminal, as reflected on the records of the terminal operator. Aperson holds an "inventory position of motor fuel" when he has a contractwith the terminal operator for the use of storage facilities and terminalingservices for fuel at the terminal. The term includes a terminal operator whoowns fuel in the terminal.

"Principal" means (i) if a partnership, all its partners; (ii) if acorporation, all its officers, directors, and controlling direct or indirectowners; (iii) if a limited liability company, all its members; and (iv) or anindividual.

"Provider of alternative fuel" means a person who (i) acquires alternativefuel for sale or delivery to a bulk user or a retailer; (ii) maintainsstorage facilities for alternative fuel, part or all of which the personsells to someone other than a bulk user or a retailer to operate a highwayvehicle; (iii) sells alternative fuel and uses part of the fuel acquired forsale to operate a highway vehicle by means of a fuel supply line from thecargo tank of the vehicle to the engine of the vehicle; or (iv) importsalternative fuel into Virginia, by a means other than the usual tank orreceptacle connected with the engine of a highway vehicle, for sale or use bythat person to operate a highway vehicle.

"Rack" means a facility that contains a mechanism for delivering motor fuelfrom a refinery, terminal, or bulk plant into a transport truck, railroadtank car, or other means of transfer that is outside the terminal transfersystem.

"Refiner" means any person who owns, operates, or otherwise controls arefinery.

"Refinery" means a facility for the manufacture or reprocessing of finishedor unfinished petroleum products usable as motor fuel and from which motorfuel may be removed by pipeline or marine vessel or at a rack.

"Removal" means a physical transfer other than by evaporation, loss, ordestruction. A physical transfer to a transport truck or other means ofconveyance outside the terminal transfer system is complete upon deliveryinto the means of conveyance.

"Retailer" means a person who (i) maintains storage facilities for motorfuel and (ii) sells the fuel at retail or dispenses the fuel at a retaillocation.

"Retailer of alternative fuel" means a person who (i) maintains storagefacilities for alternative fuel and (ii) sells or dispenses the fuel atretail, to be used to generate power to operate a highway vehicle.

"Supplier" means (i) a position holder, or (ii) a person who receives motorfuel pursuant to a two-party exchange. A licensed supplier includes alicensed elective supplier and licensed permissive supplier.

"System transfer" means a transfer (i) of motor fuel within the terminaltransfer system or (ii) of fuel grade ethanol by transport truck or railroadtank car.

"Tank wagon" means a straight truck or straight truck/trailer combinationdesigned or used to carry fuel and having a capacity of less than 6,000gallons.

"Terminal" means a motor fuel storage and distribution facility (i) towhich a terminal control number has been assigned by the Internal RevenueService, (ii) to which motor fuel is supplied by pipeline or marine vessel,and (iii) from which motor fuel may be removed at a rack.

"Terminal operator" means a person who owns, operates, or otherwisecontrols a terminal.

"Terminal transfer system" means a motor fuel distribution systemconsisting of refineries, pipelines, marine vessels, and terminals, and whichis a "bulk transfer/terminal system" under 26 C.F.R. Part 48.4081-1.

"Transmix" means (i) the buffer or interface between two different productsin a pipeline shipment or (ii) a mix of two different products within arefinery or terminal that results in an off-grade mixture.

"Transport truck" means a tractor truck/semitrailer combination designed orused to transport cargoes of motor fuel over a highway.

"Trustee" means a person who (i) is licensed as a supplier, an electivesupplier, or a permissive supplier and receives tax payments from and onbehalf of a licensed or unlicensed distributor, or other person pursuant to 58.1-2231 or (ii) is licensed as a provider of alternative fuel and receivestax payments from and on behalf of a bulk user of alternative fuel, retailerof alternative fuel or other person pursuant to 58.1-2252.

"Two-party exchange" means a transaction in which fuel is transferred fromone licensed supplier to another licensed supplier pursuant to an exchangeagreement, which transaction (i) includes a transfer from the person whoholds the inventory position in taxable motor fuel in the terminal asreflected on the records of the terminal operator and (ii) is completed priorto removal of the product from the terminal by the receiving exchange partner.

"Undyed diesel fuel" means diesel fuel that is not subject to the UnitedStates Environmental Protection Agency or Internal Revenue Servicefuel-dyeing requirements.

"Use" means the actual consumption or receipt of motor fuel by any personinto a highway vehicle, aircraft, or watercraft.

"Watercraft" means any vehicle used on waterways.

(2000, cc. 729, 758; 2001, c. 802; 2002, cc. 4, 7; 2003, c. 781; 2004, c.340; 2006, cc. 594, 912.)