New Jersey Statutes 56:6-21. Definitions
Terms Used In New Jersey Statutes 56:6-21
- person: includes corporations, companies, associations, societies, firms, partnerships and joint stock companies as well as individuals, unless restricted by the context to an individual as distinguished from a corporate entity or specifically restricted to one or some of the above enumerated synonyms and, when used to designate the owner of property which may be the subject of an offense, includes this State, the United States, any other State of the United States as defined infra and any foreign country or government lawfully owning or possessing property within this State. See New Jersey Statutes 1:1-2
- State: extends to and includes any State, territory or possession of the United States, the District of Columbia and the Canal Zone. See New Jersey Statutes 1:1-2
(a) “Distributor” or “refiner” or “supplier” means and includes every person, wherever resident or located, who imports or causes to be imported into this State motor fuels for distribution or sale after the same shall reach this State, whether in the original packages or containers in which it is imported or otherwise; and also any person who produces, refines, manufactures, blends or compounds or causes to be produced, refined, manufactured, blended or compounded fuels and distributes or sells the same within this State.
(b) “Wholesaler” means any person who engages in the business of selling motor fuels to other persons who resell the said motor fuel or who place or have the said fuel placed into their containers or storage tanks for future consumption. The words “containers” or “storage tanks” as herein used shall not apply to vehicle service tanks used only to carry motor fuels for use in propelling only the vehicle carrying such tanks.
(c) “Director” means the Director of the Division of Taxation in the Department of the Treasury.
(d) “Branded Motor Fuel” shall be that motor fuel which a retail dealer sells using the trade name of the refiner or supplier.
(e) “Tank wagon price” is the invoice cost of motor fuel to the retailer.
L.1953, c. 413, p. 2072, s. 3.