Terms Used In Minnesota Statutes > Chapter 204C > GENERAL PROVISIONS

• Agricultural alcohol gasoline: means a gasoline-ethanol blend satisfying the provisions of section 239. See Minnesota Statutes 296A.01
• Aircraft: means any contrivance, now or hereafter invented, used or designed for navigation of or flight in the air. See Minnesota Statutes 296A.01
• Alternative fuel: means natural gas; liquefied petroleum gas; hydrogen; coal-derived liquefied fuels; electricity; methanol, denatured ethanol, and other alcohols; mixtures containing 85 percent or more, or other percentage as may be set by regulation by Secretary of the United States Department of Energy, by volume of methanol, denatured ethanol, and other alcohols with gasoline or other fuels; fuels other than alcohol that are derived from biological materials; and other fuels that the Secretary of the United States Department of Energy determines by regulation to be an alternative fuel within the meaning of section 301(2) of the National Energy Policy Act of 1992 and intended for use in motor vehicles. See Minnesota Statutes 296A.01
• Annuity: A periodic (usually annual) payment of a fixed sum of money for either the life of the recipient or for a fixed number of years. A series of payments under a contract from an insurance company, a trust company, or an individual. Annuity payments are made at regular intervals over a period of more than one full year.
• ASTM: means the American Society for Testing and Materials, which is a private organization that utilizes committees of industry representatives and regulators to develop product quality standards and test methods to be used by industries, regulatory agencies, and purchasing agents. See Minnesota Statutes 296A.01
• Aviation gasoline: means any gasoline that is used to produce or generate power for propelling internal combustion engine aircraft. See Minnesota Statutes 296A.01
• bulk storage facility: means a single property, or contiguous or adjacent properties used for a common purpose and owned or operated by the same person, on or in which are located one or more stationary tanks that are used singularly or in combination for the storage or containment of more than 1,100 gallons of petroleum. See Minnesota Statutes 296A.01
• CNG: means natural gas, primarily methane, condensed under high pressure and stored in specially designed storage tanks at between 2,000 and 3,600 pounds per square inch. See Minnesota Statutes 296A.01
• Commissioner: means the commissioner of revenue. See Minnesota Statutes 296A.01
• Conviction: A judgement of guilt against a criminal defendant.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• Dealer: means any person, except a distributor, engaged in the business of buying and selling gasoline and other petroleum products in this state. See Minnesota Statutes 296A.01
• Distributor: means any person who (1) receives petroleum products in this state for storage and subsequent distribution by tank car or tank truck or both, (2) produces, manufactures, or refines petroleum products in this state, or (3) imports petroleum products into this state via boat, barge, or pipeline for storage and subsequent delivery at or further transportation from boat, barge, or pipe line terminals in this state. See Minnesota Statutes 296A.01
• Dyed fuel: means motor fuel to which indelible dye has been added, either before or upon withdrawal at a terminal or refinery rack, and which may be sold for exempt purposes. See Minnesota Statutes 296A.01
• EPA: means the United States Environmental Protection Agency. See Minnesota Statutes 296A.01
• ETBE: means ethyl tertiary butyl ether, or the equivalent term tert-butyl ethyl ether. See Minnesota Statutes 296A.01
• For use in motor vehicles: means for use in producing or generating power for propelling motor vehicles on the public highways of this state or in machinery operated on the public highways of this state for the purpose of constructing, reconstructing, or maintaining those public highways. See Minnesota Statutes 296A.01
• Gasoline: means :

  (1) all products commonly or commercially known or sold as gasoline regardless of their classification or uses, except casinghead gasoline, absorption gasoline, condensation gasoline, drip gasoline, or natural gasoline that under the requirements of section 239. See Minnesota Statutes 296A.01

• Gasoline blended with ethanol: means a gasoline-ethanol blend satisfying the provisions of section 239. See Minnesota Statutes 296A.01
• Licensed motor vehicle: means (1) any vehicle subject to a motor vehicle registration in which the power is produced with any fuel in an internal combustion engine, and (2) any motor vehicle not subject to a motor vehicle registration on which is mounted a corn shelling, feed grinding, well drilling, or sawing machine. See Minnesota Statutes 296A.01
• Lien: A claim against real or personal property in satisfaction of a debt.
• LNG: means natural gas, primarily methane, which has been condensed through a cryogenic cooling process and is stored in special pressurized and insulated storage tanks. See Minnesota Statutes 296A.01
• Month: means a calendar month and "year" means a calendar year, unless otherwise expressed; and "year" is equivalent to the expression "year of our Lord. See Minnesota Statutes 645.44
• Motor fuel: means a liquid or gaseous form of fuel, regardless of its composition or properties, used to propel a motor vehicle. See Minnesota Statutes 296A.01
• MTBE: means methyl tertiary butyl ether, or the equivalent term tert-butyl methyl ether. See Minnesota Statutes 296A.01
• Nonethanol oxygenate: means ETBE or MTBE, as defined in this section, or other alcohol or ether, except denatured ethanol, that is approved as an oxygenate by the EPA. See Minnesota Statutes 296A.01
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• Person: means any individual, firm, trust, estate, partnership, association, cooperative association, joint stock company or corporation, public or private, or any representative appointed by order of any court; or an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform any act prescribed by this chapter. See Minnesota Statutes 296A.01
• Person: may extend and be applied to bodies politic and corporate, and to partnerships and other unincorporated associations. See Minnesota Statutes 645.44
• Petroleum distillate: means a hydrocarbon or group of hydrocarbon compounds that have been extracted from petroleum crude oil by a distillation process involving evaporation by heating, and subsequent condensation by cooling. See Minnesota Statutes 296A.01
• Petroleum products: means all of the products defined in subdivisions 2, 7, 8, 8a, 8b, 10, 14, 16, 19, 20, 22 to 26, 28, 32, and 35. See Minnesota Statutes 296A.01
• Petroleum residual: means a heavy hydrocarbon or group of heavy hydrocarbon compounds that do not evaporate during a distillation process. See Minnesota Statutes 296A.01
• Power of attorney: A written instrument which authorizes one person to act as another's agent or attorney. The power of attorney may be for a definite, specific act, or it may be general in nature. The terms of the written power of attorney may specify when it will expire. If not, the power of attorney usually expires when the person granting it dies. ^{Source: OCC}
• propane: means a product made of short hydrocarbon chains and containing primarily propane and butane that is stored in specialized tanks at moderate pressure. See Minnesota Statutes 296A.01
• Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.
• public highways: includes bridges. See Minnesota Statutes 296A.01
• Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
• Special fuel: means :

  (1) all combustible gases and liquid petroleum products or substitutes including undyed diesel fuel, except gasoline, gasoline blended with ethanol, and agricultural alcohol gasoline which are delivered into the supply tank of a licensed motor vehicle or into storage tanks maintained by an owner or operator of a licensed motor vehicle as a source of supply for such vehicle;

  (2) all combustible gases and liquid petroleum products or substitutes, except gasoline, gasoline blended with ethanol, and agricultural alcohol gasoline, when delivered to a licensed special fuel dealer or to the retail service station storage of a distributor who has elected to pay the special fuel excise tax as provided in this chapter;

  (3) all combustible gases and liquid petroleum products or substitutes, except gasoline, which are used as aviation fuel; or

  (4) dyed fuel that is being used illegally in a licensed motor vehicle. See Minnesota Statutes 296A.01

• Special fuel dealer: means any person engaged in the business of selling and delivering special fuel into the supply tank of an aircraft or a licensed motor vehicle. See Minnesota Statutes 296A.01
• state: extends to and includes the District of Columbia and the several territories. See Minnesota Statutes 645.44
• Tax: means any fee, charge, exaction, or assessment imposed by a governmental entity on an individual, person, entity, transaction, good, service, or other thing. See Minnesota Statutes 645.44
• terminal: means any petroleum refinery, pipeline terminal, river terminal, storage facility, or other point of origin where petroleum products are manufactured, or imported by rail, truck, barge, or pipe; and held, stored, transferred, offered for distribution, distributed, offered for sale, or sold. See Minnesota Statutes 296A.01
• Waters of this state: means any waters capable of substantial beneficial public use and any waters to which the public has access, which are within the territorial limits of this state including boundary waters. See Minnesota Statutes 296A.01