CHAPTER 180

An Act to amend and reenact § 58-687, as amended, of the Code of Vir-
ginia, relating to definitions of the Motor Fuel Tax Act.
| (S 215]

Approved March 5, 1964

Be it enacted by the General Assembly of Virginia:
1. That § 58-687, as amended, of the Code of Virginia be amended and re-
enacted as follows:
§ 58-687. The following words, terms and phrases used in this chap-
ter are for the purpose hereof defined as follows:

(1) “Motor vehicles” means all automotive or self-propelled vehicles,
engines or machines, which are operated or propelled by internal combus-
tion of gasoline, distillate or other volatile or inflammable liquid fuels.

(2) “Motor fuel’ shall mean:

All products commonly or commercially known, advertised, offered for
sale, sold or used as gasoline, including casinghead or natural gasoline and
all other types of additives when mixed or blended into gasolines, regardless
of their classifications or uses.

(3) “Aviation fuel’ means a motor fuel designed for use in the opera-
tion of aircraft, and sold or used for that purpose.

(4) The term “dealer”? means any person who imports, or causes to
be imported, into the State, motor fuel for use, distribution or sale and
delivery in and after the same reach the State; also any person who pro-
duces, refines, manufactures or compounds such fuel in the State for use,
distribution or sale and delivery in this State; and also any person who
receives motor fuel by tank car, barge, pipe line delivery or any common
or contract carrier from a point within this State. Any person importing
or causing to be imported into this State, for his own use, such motor fuel
in any container other than the usual tank or receptacle connected with
the engine of the motor vehicle in the operation of which the motor fuel is
to be consumed and any person producing, refining, manufacturing or com-
pounding such motor fuel in this State for his own use shall also be con-
sidered a dealer within the meaning of this chapter; provided that this
definition shall not include any railroad company purchasing motor fuel
for use in its railroad business and not to be used for motor vehicles on the
highways of this State. The Commissioner may designate dealers as limited
dealers, jobbers or limited jobbers, but the designation by the Commis-
sioner of a dealer as a limited dealer, jobber or limited jobber shall not
in itself deprive the limited dealer or jobber of the right to refunds under
the provisions of § 58-717 to which they would otherwise be entitled.

(5) The term “limited dealer’? means any person who maintains and
operates a bulk storage within this State and who receives motor fuels
from a duly licensed dealer from a point within this State and same is de-
livered to another point in this State by tank car, barge, pipe line, common
or contract carrier or self-owned equipment. Provided, however, where
the term ‘‘dealer” is used in this chapter the same shall apply to the term
“limited dealer” except in those instances where the context clearly indi-
cates a different meaning.

(5a) The term “bulk importer” means any person who imports motor
fuels into this State by tanker, barge or pipeline and sells to, transfers to
or exchanges such motor fuels with other bulk importers within the storage
facilities of the tanker, barge or pipeline terminals, into which the product
was originally received in this State, exclusive of tax, providing the bulk
importer who receives the product from the bulk importer who originally
received the product in this State is liable for the tax on all such motor
fuels withdrawn by such bulk importer from such terminals. All other
provisions in this chapter relating to dealer also apply to bulk importer,
however any person bonded as a dealer shall not be required to be bonded
separately as a bulk wmporter.

6) The term “jobber” means any person who receives motor fuel by
tank car, barge, pipe line, common or contract carrier or in self-owned
equipment from a point within this State and who has not qualified to pay
the tax direct to the State, and who complies with all of the applicable
provisions of this chapter.

(7) The term “limited jobber’? means any person licensed under this
chapter who engages in the business of distributing or reselling motor fuel
on which the tax imposed under this chapter has been paid and who incurs
no liability for such tax and does not elect to file the surety bond required
of jobbers. |

(8) “Commissioner” means the Commissioner of the Division of
Motor Vehicles.

(9) “Person” means any person or persons, partnership, firm, asso-
ciation or corporation.

(10) “Peddler” means any person who neither owns nor operates
stationary storage facilities and who transports motor fuel from place to
place in any vehicle having thereon any tank or other container of more
than one hundred gallons capacity, and sells or offers to sell motor fuel
and delivers the same from such vehicle.

(11) “Used in this State” shall mean and include, in addition to its
original meaning, the receipt of fuel by any person into a service tank of
a motor vehicle.