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. 18, September 16, 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.
