CHAPTER 183

An Act to amend and reenact § 58-732, as amended, of the Code of Vir-
ginia, relating to definitions of the Special Fuels Tax Act.
[S 219]

Approved March 5, 1964

Be it enacted by the General Assembly of Virginia:
1. That § 58-732, as amended, of the Code of Virginia be amended and
reenacted as follows:
58-732. The following words, terms and phrases as used in this
chapter are, for the purposes thereof, hereby defined as follows:
1) “Commissioner” shall mean the Commissioner of the Division of
Motor Vehicles.

(2) “Division” shall mean the Division of Motor Vehicles, acting
directly or through its duly authorized officers and agents.

(3) “Motor vehicles” shall mean and include all vehicles, engines,
machines or mechanical contrivances, which are propelled by internal com-
bustion engines or motors upon which or by which any person or property
is or may be transported or drawn upon a public highway.

(3a) “Aircraft” shall mean any kind of vehicle designed for naviga-
tion in the air

(4) “Fuels” shall mean and include all combustible gases and liquids,
used or suitable for use in an internal combustion engine or motor for the
generation of power to propel motor vehicles on the public highways includ-
ing all types of fuel used in any type of aircraft, rocket or similar device,
except such fuels as are subject to the tax imposed by chapter 13 (§ 58-686
et seq.) of this title.

(5) “Highway” shall mean and include every way or place of whatever
nature open to the use of the public for purposes of vehicular travel in this
State, including the streets and alleys in towns and cities.

(6) “Person” shall mean and include natural persons and partner-
ships, firms, associations and corporations.

(7) “Use” shall mean and include, in addition to its original meaning,
the receipt of fuel by any person into an aircraft or a motor vehicle or into
a receptacle from which fuel is supplied by any person to his own or other
aircraft or motor vehicles.

(7a) “User” shall mean and include any person who owns or operates
any aircraft or Diesel propelled motor vehicle or vehicles having a gross
weight in excess of five thousand pounds licensed under the laws of the
Commonwealth of Virginia and who does not maintain storage facilities for
fueling such aircraft or vehicles. The Commissioner may, by regulation,
require all such users to be licensed hereunder.

(8) “User-seller’’ means any person who maintains storage facilities
in excess of one hundred gallons and stores fuel therein, and who dispenses
such fuel into the fuel tanks of, or attached to, aircraft or motor vehicles
and shall include any such person who so dispenses fuel for consumption in
such aircraft or motor vehicles owned, leased or operated by him.

(9) “Supplier” means any person who sells or delivers fuel to a user-
seller as herein defined for resale or use; and any person who imports fuel
into the State other than in the usual tank or receptacle connected with the
engine of the motor vehicle in the operation of which the fuel is to be con-
sumed, and uses the same in a motor vehicle owned or operated by such
person; and any person who sells or delivers any fuel for resale for use
in aircraft.

(10) “Peddler” means any person who neither owns nor operates
stationary storage facilities, and who transports 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 fuel and deliver the
same from such vehicle; provided, that any such person who sells fuel to
any user-seller or user as herein defined shall be deemed a supplier and
as such be subject to all applicable provisions of this chapter.

(11) “Liquid” means any substance which is liquid at temperatures
in excess of 60°F. and a pressure of 14.7 pounds per square inch absolute.

(12) “Aviation fuel’ means a fuel designed for use in the operation
of aircraft and sold or used for that purpose.