The following definitions shall apply throughout this Rule:

1. (a) Crude oil means any mixture of hydrocarbons that exists:

   1. (1) In liquid phase in natural underground reservoirs and that remains liquid at atmospheric pressure after passing through separating facilities; or
   2. (2) As shale oil or tar sands requiring further processing for sale as a refinery feedstock.

2. (b) Gasoline means:

   1. (1) Finished gasoline, including, but not limited to, conventional, reformulated, and oxygenated blends; and
   2. (2) Conventional and reformulated gasoline blendstock for oxygenate blending.
3. (c) Knowingly means that the person knew or must have known that his or her conduct was fraudulent or deceptive.
4. (d) Person means any individual, group, unincorporated association, limited or general partnership, corporation, or other business entity.

5. (e) Petroleum distillates means:

   1. (1) Jet fuels, including, but not limited to, all commercial and military specification jet fuels; and
   2. (2) Diesel fuels and fuel oils, including, but not limited to, No. 1, No. 2, and No. 4 diesel fuel, and No. 1, No. 2, and No. 4 fuel oil.

6. (f) Wholesale means:

   1. (1) All purchases or sales of crude oil or jet fuel; and
   2. (2) All purchases or sales of gasoline or petroleum distillates (other than jet fuel) at the terminal rack or upstream of the terminal rack level.