Hawaii Revised Statutes — Title 14 (Taxation)
HRS § 243-1 — Definitions
§243-1 Definitions. Whenever used in
this chapter:
"Alternative fuel" means methanol,
denatured ethanol, and other alcohols; mixtures containing eighty-five per cent
or more by volume of methanol, denatured ethanol, and other alcohols with
gasoline or other fuels; natural gas; liquefied petroleum gas; hydrogen;
coal-derived liquid fuels; biodiesel; mixtures containing twenty per cent or
more by volume of biodiesel with diesel or other fuels; fuels (other than
alcohol) derived from biological materials; and any other fuel that is
substantially not a petroleum product and that the governor determines would
yield substantial energy security benefits or substantial environmental
benefits.
"Aviation fuel" means all liquid
substances of whatever chemical composition usable for the propulsion of
airplanes.
"Barrel" means forty-two United
States gallons of crude oil or petroleum product.
"Crude oil" means petroleum in an
unrefined state or natural state, including condensates and natural gasoline.
"Distributor" means:
(1) Every person who refines, manufactures, produces,
or compounds liquid fuel or fossil fuel in the State and sells or uses the same
therein;
(2) Every person who imports or causes to be imported
into the State any liquid fuel or fossil fuel and sells it therein, whether in
the original packages or containers in which it is imported or otherwise than
in the original packages or containers, or who imports any liquid fuel or
fossil fuel for the person's own use in the State;
(3) Every person who acquires liquid fuel or fossil
fuel from a person not a licensed distributor and sells or uses it, whether in
the original package or container in which it was imported (if imported) or
otherwise than in the original package or container; and
(4) Every person who acquires liquid fuel or fossil
fuel from a licensed distributor as a wholesaler thereof and sells or uses it.
"End user" means any person or
government entity who acquires petroleum products for their own use and not for
resale.
"Liquid fuel" or "fuel"
means all liquids ordinarily, practically, and commercially usable in internal
combustion engines for the generation of power and includes liquefied petroleum
gases, all distillates of and condensates from petroleum, natural gas, coal,
coal tar, and vegetable ferments, such distillates and condensates being
ordinarily designated as a gasoline, naphtha, benzol, benzine, and alcohols so
usable but not restricted to such designation. All aviation fuel that is sold
for use in or used for airplanes is deemed to be "liquid fuel" or
"fuel" whether or not coming within the definition contained in the
foregoing sentence.
"Month" or "calendar month"
means each full month of the calendar year; provided that whenever the books of
any distributor in any county are kept on such a basis that its monthly records
are made up on a basis other than a calendar month so that each business month
of the distributor ends on some other day than the last day of the calendar
month, and the distributor presents a sworn application to the department of
taxation setting forth such facts and requesting that it be granted the
privilege of making returns and paying the taxes and performing other duties
required of it under this chapter upon the basis of such business month rather
than a calendar month, the department shall in writing grant such privilege and
thereupon, as to such distributor, the terms "month" or
"calendar month" shall be deemed to mean and refer to such business
month, and all returns and payments under this chapter shall be made upon the
basis of such business month and all delinquencies and penalties shall attach
and be calculated as of the last day of such business month.
"Person", except where the context or
sense otherwise requires, means individuals, firms, associations, corporations,
trusts, estates, partnerships, or other entities.
"Petroleum product" means any liquid
hydrocarbon at standard temperature and pressure that is the product of the
fractionalization, distillation, or other refining or processing of crude oil.
"Power-generating facility" means any
electricity-generating facility that requires a permit issued under the federal
Clean Air Act (42 U.S.C. 7401 through 7671q), the Hawaii air pollution control
law (chapter 342B), or both.
"Retail dealer" means a person who
purchases liquid fuel from a licensed distributor and sells the liquid fuel at
retail. Only sales of liquid fuel for consumption or used by the purchaser,
and not for resale, are sales at retail.
"Use", either as a noun or verb, and
derivative expressions, means distribution or other disposition of fuel, or any
other use thereof, whether with or without compensation.
Source: official text