As used in this part:

1. (1) "Bill of lading" means the documentation detailed in Section 3(A) of Acts 1987, No. 977, and shall include that documentation provided by loading terminals, or manifests prepared by the distributor/supplier who loads at his or her own facilities;
2. (2) "Commissioner" means the Commissioner of Revenues, also known as the Director for the Revenue Division, Department of Finance and Administration;
3. (3) "Director" means the Director of State Highways and Transportation of the Arkansas Department of Transportation;
4. (4) "Distributor" means any person licensed by the Commissioner of Revenues under the laws of the State of Arkansas to deliver or sell diesel fuel for resale or use;

5. (5) "Enforcement officer" means the:

   1. (A) Officers of the Arkansas Highway Police Division of the Arkansas Department of Transportation; and
   2. (B) Investigators of the Internal Audit Section of the Arkansas Department of Transportation;
6. (6) "Export" means to take fuel or fuels originating within the state to destinations outside the state;
7. (7) "Fuel" or “fuels” means motor fuel and distillate special fuels as defined in the Motor Fuel Tax Law, Arkansas Code § 26-55-201 et seq., as amended, and the Special Motor Fuels Tax Law, Arkansas Code § 26-56-101 et seq., as amended, and shall include gasoline and diesel used to propel an automotive vehicle;
8. (8) "Import" means to bring fuel or fuels into the state that originated outside the state;
9. (9) "Permit" means the import/export load permit provided by Acts 1987, No. 977, issued by the Arkansas Department of Transportation;
10. (10) "Permit Section" means the Permit Section of the Arkansas Department of Transportation;

11. (11) "Person" shall include any:

    1. (A) Operator;
    2. (B) Individual;
    3. (C) Owner;
    4. (D) Company;
    5. (E) Partnership;
    6. (F) Joint venture;
    7. (G) Joint agreement;
    8. (H) Association (mutual or otherwise);
    9. (I) Corporation;
    10. (J) Estate;
    11. (K) Trust;
    12. (L) Business trust;
    13. (M) Receiver;
    14. (N) Trustee;
    15. (O) Leasing company;
    16. (P) Common carrier;
    17. (Q) Private carrier; or
    18. (R) Transporter;
12. (12) "River ports" means those ports where fuel or fuels transported by barge are unloaded;
13. (13) "Supplier" means any person licensed by the Commissioner under the laws of the State of Arkansas to deliver or sell diesel fuel for resale or use; and
14. (14) "Transporter" shall be synonymous with carrier and shall include anyone hauling motor fuel or distillate special fuels.