Title 10, Chapter 1, Section 140
( 10-1-140)
As used in this part, the term: (1) "Gasoline" means gasoline, naphtha, benzol, and other products
of petroleum, under whatever name designated, used for heating or
power purposes. (2) "Kerosene" means kerosene and other products of petroleum,
under whatever name designated, used for illuminating, heating, or
cooking purposes. (3) "Lubricating oils" means rerefined, reprocessed, or
reconditioned used oils as well as virgin petroleum oils or blends
thereof. | 
