Definition of terms

Terms used in this chapter mean: (1) "ASTM," the American Society for Testing and Materials, a private organization that utilizes committees of industry representatives and regulators to develop product quality standards and test methods to be used by industries, regulator agencies, and purchasing agents; (1A) "Aviation gasoline," a motor fuel that is formulated and produced specifically for use in aircraft; (1B) "Biobutanol," butyl alcohol produced from cereal grains; (1C) "Biodiesel," a fuel that is comprised of: (a) Mono-alkyl esters of long chain fatty acids derived from vegetable oils or animal fats, designated B100, and meeting the requirements of the American Society of Testing and Materials D 6751 as of January 1, 2008; (b) A derivative of any organic material, without regard to the process used, that meets the registration requirements for fuels and chemicals established by the Environmental Protection Agency under section 211 of the Clean Air Act (42 U.S.C. 7545) as of January 1, 2008, and the American Society of Testing and Materials (ASTM) D975 or D396 as of January 1, 2008, but does not include oil, natural gas, or coal (including lignite), or any products thereof; or (c) Both; (1D) "Biodiesel blend," a blended special fuel containing a minimum of five percent by volume of biodiesel; (1E) "Biodiesel producer," a person who engages in the business of producing biodiesel for sale, use, or distribution; (2) "Blender," a person engaged in the activity of making blends. A person need not be a blender to mix two or more substances that have previously been subject to the fuel excise tax imposed by this chapter. A person need not be a blender to mix two or more substances that have not been subject to the fuel excise tax imposed by this chapter if the mixed product does not result in producing a motor fuel or special fuel; (3) "Blends," one or more petroleum products, mixed with or without another product, regardless of the original character of the product blended, if the product obtained by the blending is capable of use in the generation of power for the propulsion of a motor vehicle, an airplane, or a motorboat. The term does not include those blends that occur in the process of refining by the original refiner of crude petroleum or by the blending of products known as lubricating oil and greases. The term does not apply to fuel additives which have been subject to sales or use tax imposed by chapters 10-45 and 10-46 , or to dye; (3A) "Book transfer," a transaction in which a product is transferred from one supplier or out-of-state supplier or position holder to another, if: (a) The transaction includes a transfer from the person who holds the inventory position for motor fuel or special fuel in the terminal as indicated in the records of the terminal operator; and (b) The transfer is completed within the terminal at the time of the removal from the terminal for delivery to a customer of the transferee. The bill of lading issued by the terminal operator must indicate the transferee as the supplier or shipper; (4) "Bulk container" or "bulk cargo area," any tank, vessel, or container used to store or transport fuel. This term does not include a supply tank that is mounted on a motor vehicle and connected to the engine of that motor vehicle; (5) "Bulk plant," a motor fuel or special fuel storage facility, other than a terminal, that is primarily used for redistribution of motor fuel or special fuel by a transport truck, tank wagon, or rail car; (5A) "Bulk plant operator," a person who has responsibility and physical control over the operation of a bulk plant; (6) "Compressed natural gas," natural gas which has been compressed, but not to a liquid state, for use as a motor vehicle fuel and which for purposes of taxation as a motor vehicle fuel, must be converted to equivalent liquid gallons of gasoline at the rate of 126.67 cubic feet of natural gas as its natural service delivery line pressure to equal one volumetric gross gallon of gasoline; (7) "Compressed natural gas vendor," a person engaged in the business of selling compressed natural gas for use in the engine fuel supply tanks of motor vehicles and is regulated by the Public Utilities Commission; (7A) "Consignee," the first person to hold title to fuel after it is withdrawn at a terminal rack or bulk plant and delivered into a bulk cargo area of a transport truck or railcar. The name of the consignee must be identified and prominently displayed on the bill of lading; (8) "Department," the Department of Revenue; (9) "Destination state," the state for which a motor vehicle, railcar, or barge is destined for off-loading of motor fuel or special fuel from its bulk cargo area by the consignee into storage facilities for consumption or resale. If title of the fuel passes from the consignee to another party prior to off-loading, the destination state is the state in which title passes. The destination state must be identified and prominently displayed on the bill of lading. If the destination state is not prominently displayed on the bill of lading, it is presumed that South Dakota is the destination state; (10) "Ethanol blend," a blended motor fuel containing ethyl alcohol of at least ninety-nine percent purity typically derived from agricultural products that are blended exclusively with a product commonly or commercially known or sold as gasoline; (10A) "Ethanol broker," any person who engages in the business of marketing ethyl alcohol produced by ethanol producers located in South Dakota; (11) Repealed by SL 2009, ch 55 , § 3; (12) "Ethanol producer," any person who engages in the business of producing ethyl alcohol for sale, use, or distribution; (12A) "Ethyl alcohol," a motor fuel typically derived from agricultural products that has been denatured as prescribed in §