"Import" means the conveyance of oil into New Hampshire by any means, by or on behalf of a licensed distributor, for purposes of distribution, sale or use in the state. Distribution, sale or use includes any transfer of ownership of oil from a licensed distributor to another licensee or other person.
N.H. Admin. Code § Saf-C 4302.11
#10026, eff 11-16-11 (from Saf-C 4302.07 )