78-C:1 Definitions. –
Wherever used in this chapter:
I. "Barrel" shall mean a standard petroleum barrel containing 42 gallons.
II. "Commissioner" means the commissioner of revenue administration.
III. "Refined petroleum products" includes motor oil, kerosene, residual oil, fuel oil, gasoline, petroleum asphalts, road oils and other distillates and petrochemicals produced from crude petroleum by any person in the state.
IV. "Taxable period" means a quarterly period of 3 months commencing on January 1, April 1, July 1, and October 1.