As used in this subchapter:
(1) "Director" means the Director of State Highways and Transportation;
(2) "Fuels" means motor fuel, distillate special fuel, and liquefied gas special fuels, as defined in the Motor Fuel Tax Law, § 26-55-201 et seq., and the Special Motor Fuels Tax Law, § 26-56-101 et seq., and includes gasoline, diesel fuel, and liquefied petroleum gas fuels used to propel an automotive vehicle;
(3) "Person" includes any operator, individual, owner, company, partnership, limited liability company, joint venture, joint agreement, association, whether mutual or otherwise, corporation, estate, trust, business trust, receiver, trustee, leasing company, common carrier, private carrier, or transporter; and
(4) "River ports" means those ports where fuels transported by barge are unloaded.
Section: 26-55-602 26-55-603 26-55-604 26-55-605 26-55-606 26-55-607 26-55-608 26-55-609 26-55-610 NextLast modified: November 15, 2016