§ 300. General definitions.--As used in this article:

(a) The term "corporation" includes a corporation, joint-stock company
or association and any business conducted by a trustee or trustees
wherein interest or ownership is evidenced by certificate or other
written instrument. "Corporation" shall also include any corporation
whose business is being conducted by any receiver, referee, trustee,
assignee or other fiduciary, or any officer or agent appointed by any
court and any dissolved corporation which continues to conduct business.

(b) The term "petroleum business" means: (1) With respect to motor
fuel, every corporation and unincorporated business (i) importing motor
fuel or causing motor fuel to be imported into the state for use,
distribution, storage or sale in the state, or (ii) producing, refining,
manufacturing or compounding motor fuel in the state. Provided, however,
a corporation or unincorporated business which has been issued a
liquefied petroleum gas fuel permit under section two hundred
eighty-three-c of this chapter and which does not import motor fuel
other than liquefied petroleum gas fuel or cause motor fuel other than
liquefied petroleum gas fuel to be imported into the state for use,
distribution, storage or sale in the state or produce, refine,
manufacture or compound motor fuel other than liquefied petroleum gas
fuel in the state shall not be considered a petroleum business with
respect to motor fuel within the meaning of this paragraph. Motor fuel
brought into this state in the ordinary fuel tank connecting with the
engine of a motor vehicle, airplane, or other conveyance, but not a
vessel (other than a recreational motor boat or a commercial fishing
vessel, as defined in subdivision (j) of this section, if the motor fuel
imported into and consumed in this state is used to operate such vessel
while it is engaged in the harvesting of fish for sale), propelled by
the use of such motor fuel and to be used only in the operation thereof,
shall not be deemed imported within the meaning of this article, if not
removed from such tank except as used in the propulsion of such engine.

(2) With respect to diesel motor fuel, every corporation and
unincorporated business (i) importing diesel motor fuel or causing
diesel motor fuel to be imported into the state for use, distribution,
storage or sale in the state, (ii) producing, refining, manufacturing or
compounding diesel motor fuel within the state, (iii) making a sale or
use of diesel motor fuel in the state, other than a retail sale not in
bulk or self-use of diesel motor fuel which has been the subject of a
retail sale to such corporation or unincorporated business, or (iv)
registered by the department as a "distributor of kero-jet fuel only"
pursuant to the provisions of subdivision two of section two hundred
eighty-two-a of this chapter. Diesel motor fuel brought into this state
in the ordinary fuel tank connecting with the engine of a motor vehicle,
airplane or other conveyance, but not a vessel (other than a
recreational motor boat or a commercial fishing vessel as defined in
subdivision (j) of this section if the diesel motor fuel imported into
and consumed in this state is used to operate such vessel while it is
engaged in the harvesting of fish for sale), propelled by the use of
such diesel motor fuel and to be used only in the operation thereof,
shall not be deemed imported within the meaning of this article, if not
removed from such tank except as used in the propulsion of such engine.

(3) With respect to residual petroleum product, every corporation and
unincorporated business (i) importing residual petroleum product or
causing residual petroleum product to be imported into the state for
use, distribution, storage or sale in the state, (ii) producing,
refining, manufacturing or compounding residual petroleum product in the
state, or (iii) making a sale or use of residual petroleum product in
the state other than a self-use of residual petroleum product which has
been the subject of a retail sale to such corporation or unincorporated
business.

(c) The terms (1) "diesel motor fuel" means such term as defined in
subdivision fourteen of section two hundred eighty-two of this chapter,
and

(2) "highway diesel motor fuel" means such term as defined in
subdivision sixteen-a of section two hundred eighty-two of this chapter,
and

(3) "non-highway diesel motor fuel" means such term as defined in
subdivision sixteen of section two hundred eighty-two of this chapter.

(4) As used in this article, references to persons or petroleum
businesses registered under article twelve-A of this chapter as
distributors of diesel motor fuel shall include all such persons or
petroleum businesses registered under such article as distributors of
diesel motor fuel and persons or petroleum businesses operating under
valid limited registrations relating to persons or petroleum businesses
making retail sales of diesel motor fuel to consumers solely for the
purposes described in subparagraph (i) of paragraph (b) of subdivision
three of section two hundred eighty-two-a of this chapter, but such
references shall not include persons and petroleum businesses registered
as "distributors of kero-jet fuel only" pursuant to the provisions of
subdivision two of section two hundred eighty-two-a of this chapter.

(d) The term "motor fuel" means such term as defined in subdivision
two of section two hundred eighty-two of this chapter.

(e) The term "residual petroleum product" means the topped crude of
refinery operations which includes products commonly designated by the
petroleum refining industry as "No. 5 Fuel oil", "No. 6 Fuel oil" and
"bunker C". It shall also include the special grade of diesel product
specifically designated "No. 4 diesel fuel" and not suitable as a fuel
used in the operation of a motor vehicle engine.

(f) The term "taxable month" means a calendar month or any part
thereof during which a petroleum business is subject to tax under this
article.

(g) The term "use" as applied to motor fuel and diesel motor fuel
shall have the same meaning as set forth in subdivision (e) of section
eleven hundred two of this chapter and such meaning shall also apply to
residual petroleum product as if such subdivision specifically referred
to the use of such residual product in addition to motor fuel and diesel
motor fuel.

(h) The term "unincorporated business" means any trade, business or
occupation conducted, engaged in or being liquidated by an individual or
unincorporated entity, including a partnership, joint venture, sole
proprietorship, unincorporated association, fiduciary, or a corporation
in liquidation. The performance of services by an individual as an
employee or as an officer or director of a corporation or unincorporated
entity, or as a fiduciary, shall not be deemed an unincorporated
business, unless such services constitute part of a business, trade or
occupation regularly carried on by such individual.

(i) "commercial fisherman" means a person licensed by an appropriate
federal or state agency for the purpose of engaging in the commercial
harvesting of fish and who is engaged in the business of harvesting fish
for sale. In determining whether or not a business is being conducted,
consideration shall be given to the amount of time, capital and effort
that is consumed by, as well as the percent of total gross income from
all sources derived from the harvesting of fish for sale.

(j) "commercial fishing vessel" means a vessel which is used directly
and predominantly in the harvesting of fish for sale and, if such vessel
is required to be documented with the United States Coast Guard, it is
currently documented with the United States Coast Guard and has a
current fisheries endorsement on such documentation.

(k) "Commercial gallonage" means gallonage (1) which is non-highway
diesel motor fuel or residual petroleum product, (2) which is included
in the full measure of the non-highway diesel motor fuel component or
the residual petroleum product component of the tax imposed under
section three hundred one-a of this article, (3) which does not (and
will not) qualify (A) for the utility credit or reimbursement provided
for in section three hundred one-d of this article, (B) as
"manufacturing gallonage", as such term is defined in subdivision (m) of
this section, (C) for the not-for-profit organization exemption provided
for in subdivision (h) of section three hundred one-b of this article,
or (D) for the heating exemption provided for in paragraph two of
subdivision (d) of section three hundred one-b of this article or the
heating reimbursement provided for in paragraph two of subdivision (a)
of section three hundred one-c of this article, and (4) which will not
be used nor has been used in the fuel tank connecting with the engine of
a vessel. No gallonage shall qualify as "commercial gallonage" where
such gallonage is eligible for the (i) utility credit or reimbursement
under such section three hundred one-d of this article, (ii)
"manufacturing exemption" under paragraph three of subdivision (f) of
section three hundred one-a of this article, (iii) not-for-profit
organization exemption under subdivision (h) of section three hundred
one-b of this article, or (iv) heating exemption provided for in
paragraph two of subdivision (d) of section three hundred one-b of this
article or the heating reimbursement provided for in paragraph two of
subdivision (a) of section three hundred one-c of this article. The
commissioner shall require such documentary proof to substantiate the
classification of product as "commercial gallonage" as the commissioner
deems appropriate.

(l) "Railroad diesel" means non-highway diesel motor fuel for use and
consumption directly and exclusively in the operation of a locomotive or
a self-propelled vehicle run only on rails or tracks, but only if either
(1) all such fuel is delivered into a storage facility which is not
equipped with a hose or other apparatus by which such fuel can be
dispensed into the fuel tank of a motor vehicle and such facility is
used only to fuel such locomotives or such self-propelled vehicles, or
(2) in accordance with the terms of sale, all such fuel is delivered
directly into the tank of a locomotive or self-propelled vehicle.
Provided, however, that a sale to a purchaser who will use such
non-highway diesel motor fuel as "railroad diesel" shall be evidenced by
a certificate signed by the purchaser stating that such diesel motor
fuel will be used and consumed as prescribed in this subdivision and the
commissioner may require such other information as the commissioner
deems appropriate.

(m) "Manufacturing gallonage" means residual petroleum product or
non-highway diesel motor fuel used and consumed directly and exclusively
in the production of tangible personal property for sale by
manufacturing, processing or assembly, but only if (i) all of such fuel
or product is delivered on the manufacturing site, or (ii) the purchaser
causes such fuel or product to be delivered to its manufacturing site.
"Manufacturing gallonage" shall in no event be consumed on the public
highways of this state or delivered at a filling station or into a
repository which is equipped with a hose or other apparatus by which
such fuel can be dispensed into the fuel tank of a motor vehicle. The
commissioner shall require such documentary proof to substantiate the
classification of product as "manufacturing gallonage" as the
commissioner deems appropriate.

(n) The term "passenger commuter ferry" means a vessel providing mass
transportation service. A vessel shall be providing mass transportation
service (1) if it is recognized, as such, by an organization described
in paragraph one or two of subdivision (a) of section eleven hundred
sixteen of this chapter, or (2) the commissioner designates such vessel
as performing such service based on industry or regulatory practice.

* (o) The term "E85" shall have the same meaning as in subdivision
twenty-two of section two hundred eighty-two of this chapter.

* NB Repealed September 1, 2026

* (p) The term "B20" shall have the same meaning as in subdivision
twenty-three of section two hundred eighty-two of this chapter.

* NB Repealed September 1, 2026

* (q) The term "CNG" shall have the same meaning as in subdivision
twenty-four of section two hundred eighty-two of this chapter.

* NB Repealed September 1, 2026

* (r) The term "hydrogen" shall have the same meaning as in
subdivision twenty-five of section two hundred eighty-two of this
chapter.

* NB Repealed September 1, 2026

(s) The term "terminal" shall have the same meaning as in subdivision
thirteen of section two hundred eighty-two of this chapter.