§ 300. General definitions.--As used in this article:\n (a) The term "corporation" includes a corporation, joint-stock company\nor association and any business conducted by a trustee or trustees\nwherein interest or ownership is evidenced by certificate or other\nwritten instrument. "Corporation" shall also include any corporation\nwhose business is being conducted by any receiver, referee, trustee,\nassignee or other fiduciary, or any officer or agent appointed by any\ncourt and any dissolved corporation which continues to conduct business.\n (b) The term "petroleum business" means: (1) With respect to motor\nfuel, every corporation and unincorporated business (i) importing motor\nfuel or causing motor fuel to be imported into the state for use,\ndistribution, storage or sale in the state, or (ii) producing, refining,\nmanufacturing or compounding motor fuel in the state. Provided, however,\na corporation or unincorporated business which has been issued a\nliquefied petroleum gas fuel permit under section two hundred\neighty-three-c of this chapter and which does not import motor fuel\nother than liquefied petroleum gas fuel or cause motor fuel other than\nliquefied petroleum gas fuel to be imported into the state for use,\ndistribution, storage or sale in the state or produce, refine,\nmanufacture or compound motor fuel other than liquefied petroleum gas\nfuel in the state shall not be considered a petroleum business with\nrespect to motor fuel within the meaning of this paragraph. Motor fuel\nbrought into this state in the ordinary fuel tank connecting with the\nengine of a motor vehicle, airplane, or other conveyance, but not a\nvessel (other than a recreational motor boat or a commercial fishing\nvessel, as defined in subdivision (j) of this section, if the motor fuel\nimported into and consumed in this state is used to operate such vessel\nwhile it is engaged in the harvesting of fish for sale), propelled by\nthe use of such motor fuel and to be used only in the operation thereof,\nshall not be deemed imported within the meaning of this article, if not\nremoved from such tank except as used in the propulsion of such engine.\n (2) With respect to diesel motor fuel, every corporation and\nunincorporated business (i) importing diesel motor fuel or causing\ndiesel motor fuel to be imported into the state for use, distribution,\nstorage or sale in the state, (ii) producing, refining, manufacturing or\ncompounding diesel motor fuel within the state, (iii) making a sale or\nuse of diesel motor fuel in the state, other than a retail sale not in\nbulk or self-use of diesel motor fuel which has been the subject of a\nretail sale to such corporation or unincorporated business, or (iv)\nregistered by the department as a "distributor of kero-jet fuel only"\npursuant to the provisions of subdivision two of section two hundred\neighty-two-a of this chapter. Diesel motor fuel brought into this state\nin the ordinary fuel tank connecting with the engine of a motor vehicle,\nairplane or other conveyance, but not a vessel (other than a\nrecreational motor boat or a commercial fishing vessel as defined in\nsubdivision (j) of this section if the diesel motor fuel imported into\nand consumed in this state is used to operate such vessel while it is\nengaged in the harvesting of fish for sale), propelled by the use of\nsuch diesel motor fuel and to be used only in the operation thereof,\nshall not be deemed imported within the meaning of this article, if not\nremoved from such tank except as used in the propulsion of such engine.\n (3) With respect to residual petroleum product, every corporation and\nunincorporated business (i) importing residual petroleum product or\ncausing residual petroleum product to be imported into the state for\nuse, distribution, storage or sale in the state, (ii) producing,\nrefining, manufacturing or compounding residual petroleum product in the\nstate, or (iii) making a sale or use of residual petroleum product
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