Current through Public Act 156 of the 2024 Legislative Session
Section 207.1005 - Definitions; R to S(1) As used in this act: (a) "Rack" means a mechanism for delivering motor fuel from a refinery, a terminal, or a marine vessel into a railroad tank car, a transport truck, a tank wagon, the fuel supply tank of a marine vessel, or other means of transfer outside of the bulk transfer/terminal system.(b) "Refiner" means a person who owns, operates, or otherwise controls a refinery within the United States.(c) "Refinery" means a facility used to produce motor fuel from crude oil, unfinished oils, natural gas liquids, or other hydrocarbons and from which motor fuel may be removed by pipeline, by marine vessel, or at a rack.(d) "Removal" or "removed" means a physical transfer other than by evaporation, loss, or destruction of motor fuel from a terminal, manufacturing plant, customs custody, pipeline, marine vessel, or refinery that stores motor fuel.(e) "Retail diesel dealer" means a person who sells or distributes diesel fuel to an end user in this state.(f) "Retail marine diesel dealer" means a person who sells or distributes diesel fuel to an end user in this state for use in boats or other marine vessels.(g) "Source state" means the state, Canadian province or territory, or foreign country from which motor fuel is imported.(h) "Stationary engine" means a temporary or permanently affixed engine designed and used to supply power primarily for agricultural or construction work. Stationary engine includes, but is not limited to, an engine powering irrigation equipment, generators, or earth-moving equipment.(i) "Supplier", in addition to subsection (2), means a person who meets all of the following requirements: (i) Is subject to the general taxing jurisdiction of this state.(ii) Is registered under section 4101 of the internal revenue code for transactions in motor fuel in the bulk transfer/terminal distribution system.(iii) Is any 1 of the following: (A) The position holder in a terminal or refinery in this state.(B) A person who imports fuel grade ethanol into this state.(C) A person who acquires motor fuel from a terminal or refinery in this state from a position holder pursuant to a 2-party exchange.(D) The position holder in a terminal or refinery outside this state with respect to motor fuel which that person imports into this state on its account.(2) Supplier also means a person who either produces alcohol or alcohol derivative substances in this state or produces alcohol or alcohol derivative substances for import into a terminal in this state, or who acquires immediately upon import by transport truck, tank wagon, rail car, or marine vessel into a terminal or refinery or other storage facility that is not part of a terminal or refinery, alcohol or alcohol derivative substances. A terminal operator is not considered a supplier merely because the terminal operator handles motor fuel consigned to it within a terminal. Supplier includes a permissive supplier unless otherwise specifically provided in this act.2000, Act 403, Eff. 4/1/2001 ;--Am. 2002, Act 668, Eff. 4/1/2003 .The amendment of this section by 2014, Act 468,s 3, did not take effect because House Joint Resolution UU of the 97th Legislature was not approved by the voters at the May 5, 2015, special election.