This section defines several fuel-related terms, including alternative fuel, bulk end-user, provider of alternative fuel, and retailer.
The following definitions apply in this Article: (1)Alternative fuel. — A combustible gas or liquid that can be used to generate power to operate a highway vehicle and that is not subject to tax under Article 36C of this Chapter. (1a)Bulk end-user. — A person who maintains storage facilities for alternative fuel and uses part or all of the stored fuel to operate a highway vehicle. (1f)Diesel gallon equivalent of liquefied natural gas. — The energy equivalent of 6.06 pounds of liquefied natural gas. (1g)Gas gallon equivalent of compressed natural gas. — The energy equivalent of 5.66 pounds of compressed natural gas. (1h)Gas gallon equivalent of liquefied propane gas. — The energy equivalent of 5.75 pounds of liquefied propane gas. (2)Highway. — Defined in G.S. 105-449.60. (3)Highway vehicle. — Defined in G.S. 105-449.60. (4)Motor fuel. — Defined in G.S. 105-449.60. (5)Motor fuel rate. — Defined in G.S. 105-449.60. (6)Provider of alternative fuel. — A person who does one or more of the following: a.Acquires alternative fuel for sale or delivery to a bulk end-user or a retailer. b.Maintains storage facilities for alternative fuel, part or all of which the person uses or sells to someone other than a bulk end-user or a retailer to operate a highway vehicle. c.Sells alternative fuel and uses part of the fuel acquired for sale to operate a highway vehicle by means of a fuel supply line from the cargo tank of the vehicle to the engine of the vehicle. d.Imports alternative fuel to this State, by a means other than the usual tank or receptacle connected with the engine of a highway vehicle, for use by that person to operate a highway vehicle. (7)Retailer. — A person who maintains storage facilities for alternative fuel and who sells the fuel at retail or dispenses the fuel at a retail location to operate a highway vehicle. History: History.1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 44; 2008-134, s. 53; 2014-4, s. 30(a), (b); 2015-224, s. 1.