WILLIAM DONALD SCHAEFER, Governor Ch. 564

(I)  A LICENSED DEALER;

(II)  A LICENSED SPECIAL FUEL SELLER;

(III)  A LICENSED SPECIAL FUEL USER;

(IV)  A LICENSED TURBINE FUEL SELLER;

(V)  A MARINA; OR

(VI)  A RETAIL SERVICE STATION DEALER.

[(c)] (E) (1) "Engage in the business of a dealer" means
to:

[(1) make the first sale or exchange, in the State,
of gasoline or turbine fuel that is imported into the State;

(2)  use in the State gasoline or turbine fuel that is
bought outside and imported into the State by the user;

(3)  produce, refine, or blend gasoline or turbine
fuel in the State; or

(4)  buy gasoline or turbine fuel in this State for
wholesale distribution if the buyer has:

(i) fixed storage tanks for both gasoline,
other than aviation gasoline, and special fuel; and

(ii) sales of gasoline, other than aviation
gasoline, that equal or exceed 50% of the total motor fuel
bought]

(I)  IMPORT ANY GASOLINE INTO THE STATE;

(II)  BLEND, IN THE STATE, ANY GASOLINE ON WHICH
THE MOTOR FUEL TAX HAS NOT BEEN PAID;

(III)  REFINE, IN THE STATE, ANY GASOLINE ON
WHICH THE MOTOR FUEL TAX HAS NOT BEEN PAID; OR

(IV)  ACQUIRE, IN THE STATE, ANY GASOLINE ON
WHICH THE MOTOR FUEL TAX HAS NOT BEEN PAID, FOR:

1.  EXPORT; OR

2.  WHOLESALE DISTRIBUTION.

(2) "ENGAGE IN THE BUSINESS OF A DEALER" DOES NOT
INCLUDE BRINGING GASOLINE INTO THE STATE IN THE FUEL SUPPLY TANK
OF AN AIRCRAFT, MOTOR VEHICLE, OR VESSEL.

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