NMSA 1978, § 7-13A-2 — Definitions

As used in the Petroleum Products Loading Fee Act :

# A.

"department" means the taxation and revenue department, the secretary of
taxation and revenue or any employee of the department exercising authority lawfully
delegated to that employee by the secretary;

# B.

"distributor" means any person registered or required to be registered as a rack
operator or distributor for purposes of the Gasoline Tax Act [Chapter 7, Article 13 NMSA
1978] and any person registered or required to be registered as a rack operator or
special fuel supplier for purposes of the Special Fuels Supplier Tax Act [Chapter 7,
Article 16A NMSA 1978];

# C.

"gallon" means the quantity of liquid necessary to fill a standard United States
gallon liquid measure, which is approximately 3.785 liters, or that same quantity
adjusted to a temperature of sixty degrees fahrenheit at the election of any distributor,
but a distributor shall report on the same basis for a period of at least one year;

# D.

"load" means eight thousand gallons of petroleum product;

# E.

"loading" means the act of placing or causing to be placed any petroleum product
that is produced, refined, manufactured, blended or compounded at a refinery in this
state or stored at a pipeline terminal in this state into tank cars, tank trucks, tank
wagons or other types of transportation equipment or into any tank or other container
from which sales or deliveries not involving transportation are made;

# F.

"person" means an individual or any other legal entity, including any gas, water
or electric utility owned or operated by a county, municipality or other political
subdivision of the state. "Person" also means, to the extent permitted by law, any
federal, state or other government or any department, agency or instrumentality of the
state, county, municipality or any political subdivision thereof;

# G.

"petroleum product" means gasoline as defined in the Gasoline Tax Act and
special fuel as defined in the Special Fuels Supplier Tax Act; and

# H.

"secretary" means, unless the context indicates another meaning, the secretary
of taxation and revenue or the secretary's delegate; and

# I.

"unobligated balance of the corrective action fund" means corrective action fund
equity less all known or anticipated liabilities against the fund.