CHAPTER 231

An Act to amend and reenact § 58-687, as amended, of the Code of Vir-
ginia, relative to definition of the term “used in this State” in the Motor
Fuel Tax Act.

(S 155]

Approved March 11, 1960

Be it enacted by the General Assembly of Virginia:

1. That § 58-687, as amended, of the Code of Virginia, be amended and
reenacted as follows:

§ 58-687. The following words, terms and phrases used in this
chapter are for the purpose hereof defined as follows:

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

(2) “Motor fuel” shall mean:

All products commonly or commercially known or sold as gasoline,
including casinghead and absorption or natural gasoline, regardless of
their classifications or uses: and

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 subjected to distillation in accordance with the
standard method of test for distillation of gasoline, naphtha, kerosene
and similar petroleum products (ASTM Designation D-86) show not
less than 10% distilled (recovered) below 347° F. (175° C.) and not less
than 95% distilled (recovered) below 464° F. (240° C.); provided, that
the term “motor fuel’’ shall not include

(a) Industrial solvents or naphthas which distill by ASTM method
D-86, not more than 90% at 176° F. (80° C.) and which have a dis-
tillation range of 150° F. or less, or

(b) Liquefied gases which would not exist as liquids at a temper-
ature of 60° F. and a pressure of 14.7 pounds per square inch absolute.

(3) “Aviation fuel’? means a motor fuel designed for use in the
operation 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
produces, 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 compounding such motor fuel in this State for his own
use shall also be considered a dealer within the meaning of this chapter;
provided that this definition shall not include any railroad company pur-
chasing 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 Commissioner 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 delivered to another point in this State by tank car, barge, pipe line,
common or contract carrier or seJf-owned equipment. Provided, how-
ever, 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 indicates a different meaning.

(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 ap-
plicable 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, as-
sociation or corporation.

(10) “Peddler” means any person who neither owns nor operates
stationary storage facilities and who transports motor fuel from place to
ylace in any vehicle having thereon any tank or other container of more
chan 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.