Terms Used In Virginia Code > Title 8.8A > Part 2 - Issue and Issuer

• Agreement: means a commercial relationship, not required to be evidenced in writing, of definite or indefinite duration, between a winery and wine wholesaler pursuant to which the wholesaler has been authorized to distribute one or more of the winery's brands of wine. See Virginia Code 4.1-401
• Agricultural seed: means seeds of grass, forage, cereal, and fiber crops; any other seed commonly recognized as agricultural seed; and any lawn seed, turf seed, and mixtures thereof (including any noxious-weed seeds that may be present). See Virginia Code 3.2-4000
• Airport: means any area of land or water which is used, or intended for public use, for the landing and takeoff of aircraft, and any appurtenant areas that are used, or intended for use, for airport buildings or other airport facilities or rights-of-way, easements and together with all airport buildings and facilities located thereon. See Virginia Code 5.1-1
• Aviation consumer: means any person who uses in excess of 100,000 gallons of aviation jet fuel in any fiscal year and is licensed pursuant to Article 2 (§ 58. See Virginia Code 58.1-2201
• Aviation jet fuel: means fuel designed for use in the operation of jet or turbo-prop aircraft, and sold or used for that purpose. See Virginia Code 58.1-2201
• Blended fuel: means a mixture composed of gasoline or diesel fuel and another liquid, other than a de minimis amount of a product such as carburetor detergent or oxidation inhibitor, that can be used as a fuel in a highway vehicle. See Virginia Code 58.1-2201
• Blender: means a person who produces blended fuel outside the terminal transfer system. See Virginia Code 58.1-2201
• Board: means the Board of Directors of the Virginia Alcoholic Beverage Control Authority. See Virginia Code 4.1-100
• Board: means the Virginia Aviation Board. See Virginia Code 5.1-1
• Board of supervisors: means the governing body of a county. See Virginia Code 15.2-102
• Bonded importer: means a person, other than a supplier, who imports, by transport truck or another means of transfer outside the terminal transfer system, motor fuel removed from a terminal located in another state in which (i) the state from which the fuel is imported does not require the seller of the fuel to collect motor fuel tax on the removal either at that state's rate or the rate of the destination state; (ii) the supplier of the fuel is not an elective supplier; or (iii) the supplier of the fuel is not a permissive supplier. See Virginia Code 58.1-2201
• Bulk plant: means a motor fuel storage and distribution facility that is not a terminal and from which motor fuel may be removed at a rack. See Virginia Code 58.1-2201
• Business: means any type of corporation, partnership, limited liability company, association, or sole proprietorship operated for profit. See Virginia Code 2.2-4301
• Chief judge: The judge who has primary responsibility for the administration of a court but also decides cases; chief judges are determined by seniority.
• Collegial body: means a governmental entity whose power or authority is vested within its membership. See Virginia Code 1-209
• Commissioner: means the Commissioner of the Department of Motor Vehicles. See Virginia Code 58.1-2201
• Construction: means building, altering, repairing, improving or demolishing any structure, building or highway, and any draining, dredging, excavation, grading or similar work upon real property. See Virginia Code 2.2-4301
• County: means any existing county or such unit hereafter created. See Virginia Code 15.2-102
• Department: means the Department of Motor Vehicles, acting directly or through its duly authorized officers and agents. See Virginia Code 58.1-2201
• Department: means the State Department of Health. See Virginia Code 32.1-3
• Department: means the Department of Aviation. See Virginia Code 5.1-1
• Destination state: means the state, territory, or foreign country to which motor fuel is directed for delivery into a storage facility, a receptacle, a container, or a type of transportation equipment for the purpose of resale or use. See Virginia Code 58.1-2201
• Diesel fuel: means any liquid that is suitable for use as a fuel in a diesel-powered highway vehicle or watercraft. See Virginia Code 58.1-2201
• Distribute: means to import, consign, produce, mix, blend, condition, sell, offer for sale, barter, warehouse, or supply seeds in the Commonwealth. See Virginia Code 3.2-4000
• Distributor: means a person who acquires motor fuel from a supplier or from another distributor for subsequent sale. See Virginia Code 58.1-2201
• Elective supplier: means a supplier who (i) is required to be licensed in the Commonwealth and (ii) elects to collect the tax due the Commonwealth on motor fuel that is removed at a terminal located in another state and has Virginia as its destination state. See Virginia Code 58.1-2201
• End seller: means the person who sells fuel to the ultimate user of the fuel. See Virginia Code 58.1-2201
• Entitlement: A Federal program or provision of law that requires payments to any person or unit of government that meets the eligibility criteria established by law. Entitlements constitute a binding obligation on the part of the Federal Government, and eligible recipients have legal recourse if the obligation is not fulfilled. Social Security and veterans' compensation and pensions are examples of entitlement programs.
• Ex officio: Literally, by virtue of one's office.
• Ex officio: means service by virtue of one's office and includes voting privileges for ex officio members unless otherwise provided. See Virginia Code 1-215
• Export: means to obtain motor fuel in Virginia for sale or distribution in another state, territory, or foreign country. See Virginia Code 58.1-2201
• Fuel: includes motor fuel and alternative fuel. See Virginia Code 58.1-2201
• Fuel alcohol: means methanol or fuel grade ethanol. See Virginia Code 58.1-2201
• Gasohol: means a blended fuel composed of gasoline and fuel grade ethanol. See Virginia Code 58.1-2201
• Gasoline: means (i) all products that are commonly or commercially known or sold as gasoline and are suitable for use as a fuel in a highway vehicle, aircraft, or watercraft, other than products that have an American Society for Testing Materials octane number of less than 75 as determined by the motor method; (ii) a petroleum product component of gasoline, such as naphtha, reformate, or toluene; (iii) gasohol; and (iv) fuel grade ethanol. See Virginia Code 58.1-2201
• Goods: means all material, equipment, supplies, printing, and automated data processing hardware and software. See Virginia Code 2.2-4301
• Governing body: means the board of supervisors of a county, council of a city, or council of a town, as the context may require. See Virginia Code 15.2-102
• Governmental entity: means (i) the Commonwealth or any political subdivision thereof or (ii) the United States or its departments, agencies, and instrumentalities. See Virginia Code 58.1-2201
• Heating oil: means any combustible liquid, including but not limited to dyed #1 fuel oil, dyed #2 fuel oil, and kerosene, that is burned in a boiler, furnace, or stove for heating or for industrial processing purposes. See Virginia Code 58.1-2201
• Highway: means every way or place of whatever nature open to the use of the public for purposes of vehicular travel in the Commonwealth, including the streets and alleys in towns and cities. See Virginia Code 58.1-2201
• Highway vehicle: means a self-propelled vehicle designed for use on a highway. See Virginia Code 58.1-2201
• Importer: means a person who obtains motor fuel outside of Virginia and brings that motor fuel into Virginia by any means of conveyance other than in the fuel tank of a highway vehicle. See Virginia Code 58.1-2201
• landing field: means any locality, whether over land or water, including airports and intermediate landing fields, which is used or intended to be used for the landing and takeoff of aircraft and open to the public for such use, whether or not facilities are provided for the sheltering, servicing, or repair of aircraft or for receiving or discharging passengers or cargo. See Virginia Code 5.1-1
• Licensee: means any person licensed by the Commissioner pursuant to Article 2 (§ 58. See Virginia Code 58.1-2201
• Liquid: means any substance that is liquid above its freezing point. See Virginia Code 58.1-2201
• Motor fuel: means gasoline, diesel fuel, blended fuel, and aviation fuel. See Virginia Code 58.1-2201
• Net gallons: means the amount of motor fuel measured in gallons when adjusted to a temperature of 60 degrees Fahrenheit and a pressure of 14. See Virginia Code 58.1-2201
• Occasional importer: means any person who (i) imports motor fuel by any means outside the terminal transfer system and (ii) is not required to be licensed as a bonded importer. See Virginia Code 58.1-2201
• Origin: means the state, territory, foreign country, or designated portion thereof, where the seed was grown. See Virginia Code 3.2-4000
• Permissive supplier: means an out-of-state supplier who elects, but is not required, to have a supplier's license under this chapter. See Virginia Code 58.1-2201
• Person: means an individual, corporation, partnership, or association or any other legal entity. See Virginia Code 32.1-3
• Person: means any individual; firm; cooperative; association; corporation; limited liability company; trust; business trust; syndicate; partnership; limited liability partnership; joint venture; receiver; trustee in bankruptcy; club, society or other group or combination acting as a unit; or public body, including but not limited to the Commonwealth, any other state, and any agency, department, institution, political subdivision or instrumentality of the Commonwealth or any other state. See Virginia Code 58.1-2201
• Person: means a natural person, corporation, partnership, trust, agency or other entity as well as the individual officers, directors or other persons in active control of the activities of each such entity. See Virginia Code 4.1-401
• Position holder: means a person who holds an inventory position of motor fuel in a terminal, as reflected on the records of the terminal operator. See Virginia Code 58.1-2201
• Principal: means (i) if a partnership, all its partners; (ii) if a corporation, all its officers, directors, and controlling direct or indirect owners; (iii) if a limited liability company, all its members; and (iv) or an individual. See Virginia Code 58.1-2201
• Processor: means any person that cleans, shells, or crushes peanuts. See Virginia Code 3.2-1900
• Public body: means any legislative, executive or judicial body, agency, office, department, authority, post, commission, committee, institution, board or political subdivision created by law to exercise some sovereign power or to perform some governmental duty, and empowered by law to undertake the activities described in this chapter. See Virginia Code 2.2-4301
• Rack: means a facility that contains a mechanism for delivering motor fuel from a refinery, terminal, or bulk plant into a transport truck, railroad tank car, or other means of transfer that is outside the terminal transfer system. See Virginia Code 58.1-2201
• Refiner: means any person who owns, operates, or otherwise controls a refinery. See Virginia Code 58.1-2201
• Refinery: means a facility for the manufacture or reprocessing of finished or unfinished petroleum products usable as motor fuel and from which motor fuel may be removed by pipeline or marine vessel or at a rack. See Virginia Code 58.1-2201
• Removal: means a physical transfer other than by evaporation, loss, or destruction. See Virginia Code 58.1-2201
• Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
• Sale: means the transfer of ownership of seed as evidenced by the exchange of payment or seed, in whole or in part. See Virginia Code 3.2-4000
• Services: means any work performed by an independent contractor wherein the service rendered does not consist primarily of acquisition of equipment or materials, or the rental of equipment, materials and supplies. See Virginia Code 2.2-4301
• state agency: means the same as that term is defined in § 2. See Virginia Code 1-206
• Supervisor: means a member of the board of supervisors of a county. See Virginia Code 15.2-102
• Supplier: means (i) a position holder, or (ii) a person who receives motor fuel pursuant to a two-party exchange. See Virginia Code 58.1-2201
• System transfer: means a transfer (i) of motor fuel within the terminal transfer system or (ii) of fuel grade ethanol by transport truck or railroad tank car. See Virginia Code 58.1-2201
• Tank wagon: means a straight truck or straight truck/trailer combination designed or used to carry fuel and having a capacity of less than 6,000 gallons. See Virginia Code 58.1-2201
• Terminal: means a motor fuel storage and distribution facility (i) to which a terminal control number has been assigned by the Internal Revenue Service, (ii) to which motor fuel is supplied by pipeline or marine vessel, and (iii) from which motor fuel may be removed at a rack. See Virginia Code 58.1-2201
• Terminal operator: means a person who owns, operates, or otherwise controls a terminal. See Virginia Code 58.1-2201
• Terminal transfer system: means a motor fuel distribution system consisting of refineries, pipelines, marine vessels, and terminals, and which is a "bulk transfer/terminal system" under 26 C. See Virginia Code 58.1-2201
• Transmix: means (i) the buffer or interface between two different products in a pipeline shipment or (ii) a mix of two different products within a refinery or terminal that results in an off-grade mixture. See Virginia Code 58.1-2201
• Transport truck: means a tractor truck/semitrailer combination designed or used to transport cargoes of motor fuel over a highway. See Virginia Code 58.1-2201
• Two-party exchange: means a transaction in which fuel is transferred from one licensed supplier to another licensed supplier pursuant to an exchange agreement, which transaction (i) includes a transfer from the person who holds the inventory position in taxable motor fuel in the terminal as reflected on the records of the terminal operator and (ii) is completed prior to removal of the product from the terminal by the receiving exchange partner. See Virginia Code 58.1-2201
• Undyed diesel fuel: means diesel fuel that is not subject to the United States Environmental Protection Agency or Internal Revenue Service fuel-dyeing requirements. See Virginia Code 58.1-2201
• Use: means the actual consumption or receipt of motor fuel by any person into a highway vehicle, aircraft, or watercraft. See Virginia Code 58.1-2201
• Vegetable seed: means seeds of crops grown in gardens and on truck farms commonly recognized as vegetable seed and designated by regulations. See Virginia Code 3.2-4000
• Voter: means a qualified voter as defined in § 24. See Virginia Code 15.2-102
• Winery: means every person, including any authorized representative of such person pursuant to § 4. See Virginia Code 4.1-401