As used in the Petroleum Products Loading Fee Act :

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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 [N.M. Stat. Ann. Chapter 7, Article 13] 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 [N.M. Stat. Ann. Chapter 7, Article 16A];

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.