41A.01.010 Definitions

As used in this chapter, unless the context otherwise requires:

(a) "AGRICULTURAL PURPOSE" means the science, art, and business of farming. It includes raising crops, ranching, beekeeping, tree nurseries, agricultural units of colleges and universities, custom combining, manure spreading, and stack moving operations. Fuel used for an agricultural purpose includes fuel used In a vehicle, engine, or machine, movable or immovable, operated in whole or part by internal combustion. It does not include fuel used to operate a licensed motor vehicle.

(b) "CLEAR DIESEL FUEL" means all diesel fuel not dyed red for Federal motor fuel tax exemption purposes.

(c) "COMMISSIONER" means the Tribal Commissioner (or Tribal Tax Director).

(d) "COMMON CARRIER" or "CONTRACT CARRIER" means a person involved in the movement of special fuel from a terminal or movement of special fuel imported into the jurisdiction of the Tribe, who is not an owner of the special fuel.

(e) "CONSUMER" means a user of special fuel including any person purchasing special fuel within the jurisdiction of the Tribe for use in a licensed motor vehicle; any person importing special fuel within the jurisdiction of the Tribe for agricultural, industrial, or railroad purpose; or any person purchasing special fuel within the jurisdiction of the Tribe for use in recreational or any other types of motor vehicles. It does not include a person importing or purchasing fuel for resale.

(f) "DISTRIBUTOR" means a person, other than a retailer, who acquires special fuel from a refiner or supplier for subsequent wholesale distribution in bulk or transport load by truck, railcar, or in a barrel, drum, or other receptacle.

(g) "EXPORTER" means a refiner, supplier, or distributor who exports special fuel out of jurisdiction of the Tribe in bulk or transport load by truck, railcar, or in a barrel, drum, or other receptacle.

(h) "GALLON" means a United States gallon [3.79 1iters] measured on a gross volume basis.

(i) "GROSS VOLUME" means measurement in United States gallons [3.79 liters) without temperature or barometric adjustment.

(j) "HEATING FUEL USE" means use of special fuel to heat homes, private and public office buildings, or private and public commercial buildings or use of special fuel in stoves or burners or for any other heating purposes.

(k) "HIGHWAY PURPOSE" means any use of special fuel in any motor vehicle in any phase of construction, reconstruction, repair, or maintenance or public roads or highways, but does not include that special fuel used for heating of oils, gravel, bituminous mixture, or in any equipment used in the preparation of any materials to be used on any type of road or highway surfacing.

(l) "IMPORTER" means a refiner, supplier, or distributor who imports motor vehicle fuel into the jurisdiction of the Tribe in bulk or transport load by truck, railcar, or in a barrel, drum, or other receptacle.

(m) "INDUSTRIAL PURPOSE" means:

(1) A manufacturing warehouse, or loading dock operation;

(2) Construction;

(3) Sand and gravel processing;

(4) Well drilling, well testing, or well servicing;

(5) Maintenance of business premises, golf courses, or cemeteries;

(6) A commercial or contact painting operation;

(7) Electrical services:

(8) A refrigeration unit on a truck;

(9) A power-take off unit; and

(10) Other similar business activity.

Fuel used for an industrial purpose includes fuel used in a vehicle, engine, or machine, movable or immovable, operated in whole or in part by internal combustion. It does not include heating fuel, fuel used for an agricultural purpose, fuel used for a railroad purpose, or fuel used to operate a licensed motor vehicle.

(n) "JURISDICTION OF THE TRIBE" shall mean and include all areas within the original exterior boundaries of the Turtle Mountain Reservation and all lands held by the United States in trust for the Tribe outside the exterior borders of the Turtle Mountain Reservation.

(o) "LICENSED MOTOR VEHICLE" means any motor vehicle licensed for operation upon public roads or highways, but does not include a vehicle with a permanently mounted manure spreader or stack moving unit.

(p) "MOTOR VEHICLE" means a vehicle, engine, or machine, movable or immovable, operated in whole or in part by internal combustion using one or more of the special fuels defined in this chapter, but does not include aircraft.

(q) "PERSON" means every individual, partnership, firm, association, joint venture corporation or limited liability company, estate, business, trust, receiver, or any other group or combination acting as a unit.

(r) "PERSONS SUBJECT TO THE JURISDICTION OF THE TRIBE" means individual members of the Tribe, nonmember Indians residing within the jurisdiction of the Tribe and any other persons subject to the taxing jurisdiction of the Tribe that are not subject to state taxing authority.

(s) "PHYSICAL INVENTORY READING" means a measurement of special fuel available for distribution in a terminal, an underground storage tank, an aboveground storage tank, or in a tank wagon, bulk delivery vehicle, railcar, barrel, drum or other receptacle.

(t) "PUBLIC ROAD OR HIGHWAY" means every way or place generally open to the use of the public as a manner of right, for the purpose of motor vehicle travel, notwithstanding that it may be temporarily closed or subject to restricted travel due to construction, reconstruction, repair, or maintenance.

(u) "RACK" means a mechanism used to dispense special fuel from a terminal.

(v) "RAILROAD PURPOSE" means the operation of railroad locomotives and the construction, reconstruction, repair, and maintenance of railroads. Fuel used for a railroad purpose includes fuel used to operate a railroad locomotive, and fuel used in a motor vehicle for purposes of construction, reconstruction, repair, and maintenance of railroads. It does not include fuel used in a licensed motor vehicle.

(w) "REFINER" means a person who produces, manufactures, or refines special fuels.

(x) "RETAIL LOCATION" means a site at which special fuel is dispensed through a pump from an underground or aboveground storage unit into the supply tank of a motor vehicle.

(y) "RETAILER" means a person who acquires special fuel from a supplier or distributor for resale to a consumer at a retail location.

(z) "SALE" means, with respect to special fuel, the transfer of title or possession, exchange, or barter, conditional or otherwise, in any manner or by any means, for consideration.

(aa) "SPECIAL FUEL" means all clear diesel fuel sold for use in a licenses motor vehicle on public roads.

(bb) "SUPPLIER" means a refiner who distributes special fuel from a terminal within the jurisdiction of the Tribe, or a person who acquires special fuel by pipeline from a state, territory, or possession of the United States or from a foreign country, for storage at and distribution from a terminal, or a person who acquires special fuel by truck or railcar for storage at and distribution from a terminal within the jurisdiction of the Tribe.

(cc) "TAX COMMISSION" means the Tribal Tax Commission"

(dd) "TAXPAYER" means a refiner, supplier, distributor, importer, exporter, terminal operator or retailer.

(ee) "TERMINAL" means a special fuel storage and distribution facility that is supplies by a refinery pipeline and from which the special fuel may be removed from the rack.

(ff) "TERMINAL OPERATOR" means a person who by ownership or contractual agreement who is charged with the responsibility for, or physical control over, and operation of the terminal.

(gg) "WHOLESALE DISTRIBUTION" means the sale of fuel by a supplier or distributor.