Section 11-2033. Definitions

When  used  in this subchapter the following
  terms shall mean and include:
    1.  "Person."  An  individual,  partnership,   society,   association,
  joint-stock company, corporation, estate, trustee, assignee, referee, or
  any  other  person  acting  in  a  fiduciary or representative capacity,
  whether appointed by a  court  or  otherwise,  and  any  other  form  of
  unincorporated enterprise.
    2. "City." The city of New York.
    3. "Commissioner of finance." The commissioner of finance of the city.
    4. "Tax commission." The tax commission of the state of New York.
    5. "Comptroller." The comptroller of the state of New York.
    6. "Distributor." Any person who imports or causes to be imported into
  the  city  for use, distribution or sale within the city any motor fuel,
  or who produces, refines, manufactures or compounds  motor  fuel  within
  the  city.  Motor  fuel  brought into the city in the ordinary fuel tank
  connecting with the engine of a motor vehicle, aeroplane, motor boat  or
  other conveyance propelled by the use of motor fuel, and to be used only
  in  the  operation  thereof,  shall  not  be  deemed imported within the
  meaning of this definition, if not removed from such tank except in  the
  propulsion of such engine.
    7.  "Motor  fuel."  Gasoline,  benzol  or  any  other product which is
  suitable for use in operation of a motor vehicle.
    8. "Motor vehicle." Any vehicle propelled  by  any  power  other  than
  muscular,  except boats, road building machinery, power shovels, tractor
  cranes, tractors used exclusively for  agricultural  purposes  and  such
  vehicles as are run only on rails or tracks.
    9.  "Sale." In addition to its usual meaning, includes the transfer of
  fuel by a distributor into a motor vehicle or  into  a  receptacle  from
  which  fuel  is  supplied by such distributor to his or her own or other
  motor vehicles.
    10. Any term used in this subchapter shall have the  same  meaning  as
  when  used  in  similar or comparable context in article twelve-A of the
  tax law of the state of New York.