30-14-803. Definitions. As used in this part, unless the context requires otherwise, the following definitions apply:
(1) "Affiliate" means a person who, other than through a franchise or marketing agreement, controls, is controlled by, or is under common control with any other person.
(2) "Cost of doing business", in the absence of proof of lesser cost, means 1% of the delivered cost of motor fuel for wholesale sales and 6% of the delivered cost of motor fuel for retail sales and in other cases includes all costs incurred in the conduct of business, including but not limited to:
(a) labor, including salaries of executives and officers;
(b) rent that is not less than the fair market value based on current use;
(c) interest on borrowed capital;
(d) depreciation;
(e) selling cost;
(f) maintenance of equipment;
(g) losses due to breakage or damage;
(h) credit card fees or other charges;
(i) credit losses; and
(j) all licenses, taxes, insurance, and advertising.
(3) "Customary discount for cash" means an allowance, whether part of a larger discount or not, made to a wholesaler or retailer when a person pays for motor fuel within a limited or specified time.
(4) "Delivered cost of motor fuel" means:
(a) for a distributor or retailer, the lower of the most recent cost of motor fuel to the distributor or retailer or the lowest replacement cost of motor fuel to the distributor or retailer within 5 days prior to the date of sale, in the quantity last purchased, whether within or before the 5-day period, less all trade discounts except customary discounts for cash plus transportation costs and taxes that may be required by law if not already included in the invoice cost; or
(b) for a refiner, that refiner's posted rack price to the wholesale class of trade at the terminal used by the refiner to obtain the motor fuel, plus transportation costs and taxes that may be required by law. If the refiner does not regularly sell to the wholesale class of trade at the terminal or does not post a terminal price, the refiner may use as its rack price the posted price of any other refiner at a terminal within the general trade area that has products readily available for sale to the wholesale class of trade.
(5) "Distributor" means a person engaged in the purchase of motor fuel for resale to a retail motor fuel outlet.
(6) "Motor fuel" means gasoline, as defined in 15-70-201, alcohol blended with gasoline to produce gasohol, and special fuel as defined in 15-70-301.
(7) "Person" means an individual, a sole proprietorship, a partnership, a corporation, any other form of business entity, or an individual acting on behalf of any of them.
(8) "Posted rack price" means the f.o.b. terminal price for a particular motor fuel that a refiner, producer, or person offers for sale or transfer to itself or a related or unrelated person.
(9) "Refiner" means a person engaged in the production or refining of motor fuel, whether the production or refining occurs in this state or elsewhere, and includes an affiliate of the person.
(10) "Retailer" means a person engaged in the business of selling motor fuel at a retail motor fuel outlet.
(11) "Retail motor fuel outlet" means a place of business where motor fuel is sold and delivered into the tanks of motor vehicles regardless of whether the income from the selling and delivery of the fuel is the primary source of revenue of that business.
(12) "Sale" means a transfer, gift, sale, offer for sale, or advertisement for sale in any manner or by any means of motor fuel, including a transfer of motor fuel by a person to that person or to an affiliate.
(13) "Transfer price" means the price used by a person to transfer motor fuel to that person or to an affiliate for resale at a retail motor fuel outlet.
(14) "Transportation cost" means the actual cost of transportation of motor fuel.
(15) "Wholesaler" means a person engaged in the business of making sales at wholesale to a retail motor fuel outlet.
History: En. Sec. 3, Ch. 499, L. 1991; amd. Sec. 6, Ch. 358, L. 1995.
