Code of Alabama
Part 3 - Tax, Gasoline.
Section 45-44-242.01 - Definitions.

For the purposes of this part, the following terms shall have the following meanings:
(1) COUNTY COMMISSION. The County Commission of Macon County.
(2) DISTRIBUTOR. Any person who engages in the selling of gasoline or motor fuel in this state and not in interstate commerce by wholesale domestic trade.
(3) GASOLINE. Gasoline, naphtha, and other liquid motor fuels or any device or substitute therefor which is commonly used in internal combustion engines. The term shall not include those products known commercially as kerosene oil, fuel oil, or crude oil when used for lighting, heating, or industrial purposes.
(4) MOTOR FUEL. Diesel oil, tractor fuel, gas oil, distillate or liquefied gas, kerosene, jet fuel, or any substitutes or devices therefor when sold, distributed, stored, or withdrawn from storage in the county for use in the operation of any motor vehicle on the highways of this state.
(5) PERSON. Persons, corporations, partnerships, companies, agencies, associations, incorporated or otherwise, trusts, estates, and other entities.
(6) REFINER. Any person who manufactures, distills, blends, compounds, or mixes products in the production of gasoline or motor fuel.
(7) RETAIL DEALER. Any distributor who is also engaged in the selling of gasoline or motor fuel at any place in this state in broken quantities.
(8) STORER. Any person who ships or causes to be shipped or receives gasoline or motor fuel in any quantities and who stores, withdraws, or uses gasoline or motor fuel for any purpose.
(9) USER. Any person who uses or consumes gasoline or motor fuel. The term shall not include any refiner who has a refinery when using gasoline or motor fuel in the manufacturing or refining process, or any person who holds a federal permit to blend motor fuels and who pays the federal excise tax on the motor fuels directly to the federal government, when the person uses gasoline in the blending process.

Structure Code of Alabama