TITLE 19. FINANCE, TAXES AND COLLECTIONS
CHAPTER 19-2100. PETROLEUM PROCESSING TAX
§19-2101. Definitions.
(1) "Barrel" shall mean a liquid measure of 42
gallons.
(2) "Petroleum" shall mean crude oil, petroleum oil, or other
oily, thick, flammable liquid occurring naturally in various parts of the world
and commonly obtained by drilling or other extraction
methods.
(3) "Processing of petroleum" shall mean the refining or
distilling of petroleum into various substances including but not limited to
gasoline, kerosene, naphtha, coke, heating oil and lubricating
oil.
(4) "Petroleum refinery" shall mean a building, enclosure, space or
any combination thereof utilizing apparatus, machinery and sundry equipment to
process petroleum.
(5) "Person" shall mean any natural person,
association, fiduciary, partnership, corporation or other entity.