                                 CODE OF VIRGINIA

DEFINITIONS (§ 58.1-2201)

As used in this chapter, unless the context requires otherwise:
		&#8220;Alternative fuel&#8221; means a combustible gas, liquid or other energy
source that can be used to generate power to operate a highway vehicle and that
is neither a motor fuel nor electricity used to recharge an electric motor
vehicle or a hybrid electric motor vehicle.
		&#8220;Alternative fuel vehicle&#8221; means a vehicle equipped to be powered
by a combustible gas, liquid, or other source of energy that can be used to
generate power to operate a highway vehicle and that is neither a motor fuel nor
electricity used to recharge an electric motor vehicle or a hybrid electric
motor vehicle.
		&#8220;Assessment&#8221; means a written determination by the Department of
the amount of taxes owed by a taxpayer. Assessments made by the Department shall
be deemed to be made when a written notice of assessment is delivered to the
taxpayer by the Department or is mailed to the taxpayer at the last known
address appearing in the Commissioner&#8217;s files.
		&#8220;Aviation consumer&#8221; means any person who uses in excess of 100,000
gallons of aviation jet fuel in any fiscal year and is licensed pursuant to
Article 2 (§ 58.1-2204 et seq.) of this chapter.
		&#8220;Aviation fuel&#8221; means aviation gasoline or aviation jet fuel.
		&#8220;Aviation gasoline&#8221; means fuel designed for use in the operation
of aircraft other than jet aircraft, and sold or used for that purpose.
		&#8220;Aviation jet fuel&#8221; means fuel designed for use in the operation
of jet or turbo-prop aircraft, and sold or used for that purpose.
		&#8220;Blended fuel&#8221; means a mixture composed of gasoline or diesel fuel
and another liquid, 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.
		&#8220;Blender&#8221; means a person who produces blended fuel outside the
terminal transfer system.
		&#8220;Bonded aviation jet fuel&#8221; means aviation jet fuel held in bonded
storage under United States Customs Law and delivered into a fuel tank of
aircraft operated by certificated air carriers on international flights.
		&#8220;Bonded importer&#8221; means a person, other than a supplier, who
imports, by transport truck or another means of transfer outside the terminal
transfer system, 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
of the fuel to collect motor fuel tax on the removal either at that
state&#8217;s rate or the rate of the destination state; (ii) the supplier of
the fuel is not an elective supplier; or (iii) the supplier of the fuel is not a
permissive supplier.
		&#8220;Bulk plant&#8221; means a motor fuel storage and distribution facility
that is not a terminal and from which motor fuel may be removed at a rack.
		&#8220;Bulk user&#8221; means a person who maintains storage facilities for
motor fuel and uses part or all of the stored fuel to operate a highway vehicle,
watercraft, or aircraft.
		&#8220;Bulk user of alternative fuel&#8221; means a person who maintains
storage facilities for alternative fuel and uses part or all of the stored fuel
to operate a highway vehicle.
		&#8220;Commercial watercraft&#8221; means a watercraft employed in the
business of commercial fishing, transporting persons or property for
compensation or hire, or any other trade or business unless the watercraft is
used in an activity of a type generally considered entertainment, amusement, or
recreation. The definition shall include a watercraft owned by a private
business and used in the conduct of its own business or operations, including
but not limited to the transport of persons or property.
		&#8220;Commissioner&#8221; means the Commissioner of the Department of Motor
Vehicles.
		&#8220;Corporate or partnership officer&#8221; means an officer or director of
a corporation, partner of a partnership, or member of a limited liability
company, who as such officer, director, partner or member is under a duty to
perform on behalf of the corporation, partnership, or limited liability company
the tax collection, accounting, or remitting obligations.
		&#8220;Department&#8221; means the Department of Motor Vehicles, acting
directly or through its duly authorized officers and agents.
		&#8220;Designated inspection site&#8221; means any state highway inspection
station, weigh station, agricultural inspection station, mobile station, or
other location designated by the Commissioner or his designee to be used as a
fuel inspection site.
		&#8220;Destination state&#8221; means 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. The term shall not include a tribal reservation of any
recognized Native American tribe.
		&#8220;Diesel fuel&#8221; means any liquid that is suitable for use as a fuel
in a diesel-powered highway vehicle or watercraft. The term shall include undyed
#1 fuel oil and undyed #2 fuel oil, but shall not include gasoline or aviation
jet fuel.
		&#8220;Distributor&#8221; means a person who acquires motor fuel from a
supplier or from another distributor for subsequent sale.
		&#8220;Dyed diesel fuel&#8221; means diesel fuel that meets the dyeing and
marking requirements of 26 U.S.C. § 4082.
		&#8220;Elective supplier&#8221; means a supplier who (i) is required to be
licensed in the Commonwealth and (ii) elects to collect the tax due the
Commonwealth on motor fuel that is removed at a terminal located in another
state and has Virginia as its destination state.
		&#8220;Electric motor vehicle&#8221; means a motor vehicle that uses
electricity as its only source of motive power.
		&#8220;End seller&#8221; means the person who sells fuel to the ultimate user
of the fuel.
		&#8220;Export&#8221; means to obtain motor fuel in Virginia for sale or
distribution in another state, territory, or foreign country. 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.
		&#8220;Exporter&#8221; means a person who obtains motor fuel in Virginia for
sale or distribution in another state, territory, or foreign country.
		&#8220;Fuel&#8221; includes motor fuel and alternative fuel.
		&#8220;Fuel alcohol&#8221; means methanol or fuel grade ethanol.
		&#8220;Fuel alcohol provider&#8221; means a person who (i) produces fuel
alcohol or (ii) imports fuel alcohol outside the terminal transfer system by
means of a marine vessel, a transport truck, a tank wagon, or a railroad tank
car.
		&#8220;Gasohol&#8221; means a blended fuel composed of gasoline and fuel grade
ethanol.
		&#8220;Gasoline&#8221; means (i) all products that are commonly or
commercially known or 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 Society for Testing Materials octane number of less than 75 as
determined by the motor method; (ii) a petroleum product component of gasoline,
such as naphtha, reformate, or toluene; (iii) gasohol; and (iv) fuel grade
ethanol. The term does not include aviation gasoline sold for use in an aircraft
engine.
		&#8220;Governmental entity&#8221; means (i) the Commonwealth or any political
subdivision thereof or (ii) the United States or its departments, agencies, and
instrumentalities.
		&#8220;Gross gallons&#8221; means an amount of motor fuel measured in gallons,
exclusive of any temperature, pressure, or other adjustments.
		&#8220;Heating oil&#8221; means any combustible liquid, including but not
limited to dyed #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.
		&#8220;Highway&#8221; means every way or place of whatever nature open to the
use of the public for purposes of vehicular travel in the Commonwealth,
including the streets and alleys in towns and cities.
		&#8220;Highway vehicle&#8221; means a self-propelled vehicle designed for use
on a highway.
		&#8220;Hybrid electric motor vehicle&#8221; means a motor vehicle that uses
electricity and another source of motive power.
		&#8220;Import&#8221; means to bring motor fuel into Virginia by any means of
conveyance other than in the fuel supply tank of a highway vehicle. Motor fuel
delivered into Virginia from out-of-state by or for the seller constitutes an
import by the seller, and motor fuel delivered into Virginia from out-of-state
by or for the purchaser constitutes an import by the purchaser.
		&#8220;Importer&#8221; means a person who obtains motor fuel outside of
Virginia and brings that motor fuel into Virginia by any means of conveyance
other than in the fuel tank of a highway vehicle. For purposes of this chapter,
a motor fuel transporter shall not be considered an importer.
		&#8220;In-state-only supplier&#8221; means (i) a supplier who is required to
have a license and who elects not to collect the tax due the Commonwealth on
motor fuel that is removed by that supplier at a terminal located in another
state and has Virginia as its destination state or (ii) a supplier who does
business only in Virginia.
		&#8220;Licensee&#8221; means any person licensed by the Commissioner pursuant
to Article 2 (§ 58.1-2204 et seq.) of this chapter or § 58.1-2244.
		&#8220;Liquid&#8221; means any substance that is liquid above its freezing
point.
		&#8220;Motor fuel&#8221; means gasoline, diesel fuel, blended fuel, and
aviation fuel.
		&#8220;Motor fuel transporter&#8221; means a person who transports motor fuel
for hire by means of a pipeline, a tank wagon, a transport truck, a railroad
tank car, or a marine vessel.
		&#8220;Net gallons&#8221; means the amount of motor fuel measured in gallons
when adjusted to a temperature of 60 degrees Fahrenheit and a pressure of 14.7
pounds per square inch.
		&#8220;Occasional importer&#8221; means any person who (i) imports motor fuel
by any means outside the terminal transfer system and (ii) is not required to be
licensed as a bonded importer.
		&#8220;Permissive supplier&#8221; means an out-of-state supplier who elects,
but is not required, to have a supplier&#8217;s license under this chapter.
		&#8220;Person&#8221; means any individual; firm; cooperative; association;
corporation; limited liability company; trust; business trust; syndicate;
partnership; limited liability partnership; joint venture; receiver; trustee in
bankruptcy; club, society or other group or combination acting as a unit; or
public body, including but not limited to the Commonwealth, any other state, and
any agency, department, institution, political subdivision or instrumentality of
the Commonwealth or any other state.
		&#8220;Position holder&#8221; means a person who holds an inventory position
of motor fuel in a terminal, as reflected on the records of the terminal
operator. A person holds an &#8220;inventory position of motor fuel&#8221; when
he has a contract with the terminal operator for the use of storage facilities
and terminaling services for fuel at the terminal. The term includes a terminal
operator who owns fuel in the terminal.
		&#8220;Principal&#8221; means (i) if a partnership, all its partners; (ii) if
a corporation, all its officers, directors, and controlling direct or indirect
owners; (iii) if a limited liability company, all its members; and (iv) or an
individual.
		&#8220;Provider of alternative fuel&#8221; means a person who (i) acquires
alternative fuel for sale or delivery to a bulk user or a retailer; (ii)
maintains storage facilities for alternative fuel, part or all of which the
person sells to someone other than a bulk user or a retailer to operate a
highway vehicle; (iii) sells alternative fuel and uses part of the fuel acquired
for sale to operate a highway vehicle by means of a fuel supply line from the
cargo tank of the vehicle to the engine of the vehicle; or (iv) imports
alternative fuel into Virginia, by a means other than the usual tank or
receptacle connected with the engine of a highway vehicle, for sale or use by
that person to operate a highway vehicle.
		&#8220;Rack&#8221; means a facility that contains a mechanism for delivering
motor fuel from a refinery, terminal, or bulk plant into a transport truck,
railroad tank car, or other means of transfer that is outside the terminal
transfer system.
		&#8220;Refiner&#8221; means any person who owns, operates, or otherwise
controls a refinery.
		&#8220;Refinery&#8221; means a facility for the manufacture or reprocessing of
finished or unfinished petroleum products usable as motor fuel and from which
motor fuel may be removed by pipeline or marine vessel or at a rack.
		&#8220;Removal&#8221; means a physical transfer other than by evaporation,
loss, or destruction. A physical transfer to a transport truck or other means of
conveyance outside the terminal transfer system is complete upon delivery into
the means of conveyance.
		&#8220;Retailer&#8221; means a person who (i) maintains storage facilities for
motor fuel and (ii) sells the fuel at retail or dispenses the fuel at a retail
location.
		&#8220;Retailer of alternative fuel&#8221; means a person who (i) maintains
storage facilities for alternative fuel and (ii) sells or dispenses the fuel at
retail, to be used to generate power to operate a highway vehicle.
		&#8220;Supplier&#8221; means (i) a position holder, or (ii) a person who
receives motor fuel pursuant to a two-party exchange. A licensed supplier
includes a licensed elective supplier and licensed permissive supplier.
		&#8220;System transfer&#8221; means a transfer (i) of motor fuel within the
terminal transfer system or (ii) of fuel grade ethanol by transport truck or
railroad tank car.
		&#8220;Tank wagon&#8221; means a straight truck or straight truck/trailer
combination designed or used to carry fuel and having a capacity of less than
6,000 gallons.
		&#8220;Terminal&#8221; means a motor fuel storage and distribution facility
(i) to which a terminal control number has been assigned by the Internal Revenue
Service, (ii) to which motor fuel is supplied by pipeline or marine vessel, and
(iii) from which motor fuel may be removed at a rack.
		&#8220;Terminal operator&#8221; means a person who owns, operates, or
otherwise controls a terminal.
		&#8220;Terminal transfer system&#8221; means a motor fuel distribution system
consisting of refineries, pipelines, marine vessels, and terminals, and which is
a &#8220;bulk transfer/terminal system&#8221; under 26 C.F.R. Part 48.4081-1.
		&#8220;Transmix&#8221; means (i) the buffer or interface between two different
products in a pipeline shipment or (ii) a mix of two different products within a
refinery or terminal that results in an off-grade mixture.
		&#8220;Transport truck&#8221; means a tractor truck/semitrailer combination
designed or used to transport cargoes of motor fuel over a highway.
		&#8220;Trustee&#8221; means a person who (i) is licensed as a supplier, an
elective supplier, or a permissive supplier and receives tax payments from and
on behalf 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 receives
tax payments from and on behalf of a bulk user of alternative fuel, retailer of
alternative fuel or other person pursuant to § 58.1-2252.
		&#8220;Two-party exchange&#8221; means a transaction in which fuel is
transferred from one licensed supplier to another licensed supplier pursuant to
an exchange agreement, which transaction (i) includes a transfer from the person
who holds the inventory position in taxable motor fuel in the terminal as
reflected on the records of the terminal operator and (ii) is completed prior to
removal of the product from the terminal by the receiving exchange partner.
		&#8220;Undyed diesel fuel&#8221; means diesel fuel that is not subject to the
United States Environmental Protection Agency or Internal Revenue Service
fuel-dyeing requirements.
		&#8220;Use&#8221; means the actual consumption or receipt of motor fuel by any
person into a highway vehicle, aircraft, or watercraft.
		&#8220;Watercraft&#8221; means any vehicle used on waterways.
		&#8220;Wholesale price&#8221; means the price at the rack.

HISTORY: 2000, cc. 729, 758; 2001, c. 802; 2002, cc. 4, 7; 2003, c. 781; 2004,
c. 340; 2006, cc. 594, 912; 2011, c. 165; 2012, cc. 729, 733; 2013, c. 766.