"Terminal" defined
Sec. 24. As used in this chapter, "terminal" means a fuel storage
and distribution facility that is supplied by pipeline or marine vessel,
and from which special fuel may be removed at a rack and that has
been registered as a qualified terminal by the Internal Revenue
Service for receipt of taxable motor fuels free of federal motor fuel
taxes.
As added by P.L.277-1993(ss), SEC.44. Amended by P.L.18-1994,
SEC.20.
Last modified: May 28, 2006