Title 10, Chapter 1, Section 251
As used in this article, the term:
(1) "Person" means an individual, partnership, association,
corporation, joint-stock company, or business trust.
(2) "Product" means octane or cetane rated fuels for use in the
propulsion of motor vehicles.
(3) "Purchase" includes any acceptance or receipt of product by a
person from a related entity.
(4) "Related entity" of a person means any person who, directly or
through an affiliated person, holds more than 50 percent of the
assets or voting securities of such person.
(5) "Sale" or "to sell" includes any transfer or delivery of
product to a person from a related entity.