New Jersey § 56:6-1

§ 56:6-1.

Words used in this act, unless otherwise expressly stated, or unless the context or

subject matter otherwise requires, shall have the following meaning: “ Person ” shall mean and include natural persons and partnerships, firms, associations, joint

stock companies, syndicates and corporations and any receiver, trustee, conservator

or other officer appointed pursuant to law by any court, State or Federal. The use of the singular number shall include the plural number. “ Retail dealer ” 1 any person operating a service station, filling station, store, garage or other place

of business for the sale of motor fuel for delivery into the service tank or tanks

of any vehicle propelled by an internal combustion engine. “ Motor fuel ” shall mean (a) all products commonly or commercially known or sold as gasoline (including

casinghead and absorption or natural gasoline), benzol, benzene, or naphtha regardless

of their classification or uses; and (b) any liquid prepared, advertised, offered

for sale or sold for use as or commonly and commercially used as a fuel in internal

combustion engines, which when subjected to distillation in accordance with the standard

method of test for distillation of gasoline, naphtha, kerosene and similar petroleum

products (American Society of Testing Material Designation D-86) shows not less than

ten per centum (10%) distilled (recovered) below three hundred forty-seven degrees

(347°) Fahrenheit (one hundred seventy-five degrees (175°) Centigrade) and not less

than ninety-five per centum (95%) distilled (recovered) below four hundred sixty-four

degrees (464°) Fahrenheit (two hundred forty degrees (240°) Centigrade); and (c)

any other product or liquid when sold for use as a fuel in any type of internal combustion

engine furnishing power to operate a motor vehicle. “ Sale ” shall have its ordinary meaning and, in addition, shall include any exchange, gift

or other disposition; and “purchase” shall include any acquisition of ownership. “ Selling expense ” includes all overhead and general business expense. “ Commissioner ” shall mean the State Tax Commissioner. 1

Words “shall mean” probably should be inserted.