As used in Sections 97-17-201 through 97-17-207, the term "consigned motor fuels" means all grades of gasoline including gasohol or any gasoline blend, any grade of diesel or kerosene and all aviation fuels that are delivered or caused to be delivered by one (1) merchant, hereinafter designated the consignor, to another merchant who deals in goods of that kind for the purpose of sale, hereinafter designated the consignee, and which are not owned by the consignee, but remain the property of the consignor.
Miss. Code § 97-17-201