26 CAR § 240-102. Definitions

As used in this part: (1) "Bill of lading" means the documentation detailed in Section 3(A) of Acts 1987, No. 977, and shall include that documentation provided by loading terminals, or manifests prepared by the distributor/supplier who loads at his or her own facilities; (2) "Commissioner" means the Commissioner of Revenues, also known as the Director for the Revenue Division, Department of Finance and Administration; (3) "Director" means the Director of State Highways and Transportation of the Arkansas Department of Transportation; (4) "Distributor" means any person licensed by the Commissioner of Revenues under the laws of the State of Arkansas to deliver or sell diesel fuel for resale or use; (5) "Enforcement officer" means the: (A) Officers of the Arkansas Highway Police Division of the Arkansas Department of Transportation; and (B) Investigators of the Internal Audit Section of the Arkansas Department of Transportation; (6) "Export" means to take fuel or fuels originating within the state to destinations outside the state; (7) "Fuel" or “fuels” means motor fuel and distillate special fuels as defined in the Motor Fuel Tax Law, Arkansas Code § 26-55-201 et seq., as amended, and the Special Motor Fuels Tax Law, Arkansas Code § 26-56-101 et seq., as amended, and shall include gasoline and diesel used to propel an automotive vehicle; (8) "Import" means to bring fuel or fuels into the state that originated outside the state; (9) "Permit" means the import/export load permit provided by Acts 1987, No. 977, issued by the Arkansas Department of Transportation; (10) "Permit Section" means the Permit Section of the Arkansas Department of Transportation; (11) "Person" shall include any: (A) Operator; (B) Individual; (C) Owner; (D) Company; (E) Partnership; (F) Joint venture; (G) Joint agreement; (H) Association (mutual or otherwise); (I) Corporation; (J) Estate; (K) Trust; (L) Business trust; (M) Receiver; (N) Trustee; (O) Leasing company; (P) Common carrier; (Q) Private carrier; or (R) Transporter; (12) "River ports" means those ports where fuel or fuels transported by barge are unloaded; (13) "Supplier" means any person licensed by the Commissioner under the laws of the State of Arkansas to deliver or sell diesel fuel for resale or use; and (14) "Transporter" shall be synonymous with carrier and shall include anyone hauling motor fuel or distillate special fuels.