New Jersey Administrative Code › Title 18 - TREASURY - TAXATION › Chapter 19 - MOTOR FUELS - RETAIL SALES › Subchapter 1 - GENERAL PROVISIONS › Section 18:19-1.1 - Words and phrases defined

Current through Register Vol. 56, No. 14, July 15, 2024
The following words and terms, when used in this chapter, shall
				  have the following meanings unless the context clearly indicates otherwise:
"Act" means "An Act to Regulate the Retail Sale of Motor Fuels,"
56:6-1
et
				  seq.
"Director" means the Director of the Division of Taxation, in the
				  State Department of the Treasury.
"Motor Fuels" means:
1.
				All products commonly or commercially known or sold as gasoline (including
				casinghead and absorption or natural gasoline), benzol, benzene, or naphtha
				regardless of their classification or uses; and
2. Any liquid prepared, advertised, offered for
				sale, or sold for use as or commonly and commercially used as a fuel in internal
				combustion engines, which when subject to distillation in accordance with the
				standard method of test for distillation of gasoline, naphtha, kerosene, and similar
				petroleum products (American Society of Test Material Designation D-86) shows not
				less than 10 percent distilled (recovered) below 347 Degrees Fahrenheit (175 Degrees
				Centigrade) and not less than 95 percent distilled (recovered) below 464 Degrees
				Fahrenheit (240 Degrees Centigrade); and
3. Any other product or liquid sold for use as a
				fuel in any type of internal combustion engine furnishing power to operate a motor
				vehicle.
"Person" means and includes individuals and partnerships, firms,
				  associations, joint stock companies, syndicates, and corporations, and any receiver,
				  trustee, conservator, or other officer appointed pursuant to law by any court,
				  state, or Federal. The use of the singular number shall include the plural
				  number.
"Purchase" means any acquisition of ownership.
"Retail dealer" means any person operating a service station,
				  filling station, store, garage, or other place of business for the sale of motor
				  fuel, for delivery into the service tank or tanks of any vehicle propelled by an
				  internal combustion engine.
"Sale" shall have its ordinary meaning and, in addition, shall
				  include any exchange, gift, theft, or other disposition.
"Seller of special fuels" means any person who sells any fuel
				  capable of generating power in a diesel type engine which will include, without
				  limitation, diesel fuel, No. 2 fuel oil, and kerosene.
"Selling expense" means and includes all overhead and general
				  business expense.
"Special fuels" means any fuel capable of generating power in a
				  diesel type engine which will include, without limitation thereto, diesel fuel, No.
				  2 fuel oil, and kerosene.
"Superintendent" means the State Superintendent of Weights and
				  Measures. The term may also include any State, county, or municipal weights and
				  measures officer.
"User of special fuels" means any person, except the State of New
				  Jersey and any political subdivision thereof, who maintains a storage tank or tanks
				  of any type, including a conveyance, equipped with a dispensing device and being
				  used for storage and dispensing diesel fuel, No. 2 fuel oil, or kerosene, for his
				  own use. "Storage tanks" as used in this section shall not apply to a vehicle
				  service tank used to carry motor fuels for use exclusively in propelling the vehicle
				  carrying the tank.