§ 3002. Definitions
As used in this chapter:
(1) “Commissioner” means the Commissioner of Motor Vehicles or any officer or employee
of the Department duly authorized by him or her to perform the functions mentioned
or described in this chapter.
(2) “Dealer” means any person who sells or delivers fuel into the fuel supply tanks of
motor vehicles owned or operated by others.
(3) “Distributor” means any person who sells or delivers fuel into bulk storage tanks
of a dealer or user.
(4) “Fuel” means clear diesel fuel that has not been dyed in accordance with 26 U.S.C. § 4082 or section 211(I) of the Clean Air Act and any blend of undyed diesel and other fuel used or suitable
for use for the generation of power to propel motor vehicles.
(5) “Motor vehicle” means any self-propelled vehicle using fuel on the public highways
and registered or required to be registered for operation thereon.
(6) “Motor bus” means any motor vehicle with a seating capacity of more than 20 persons.
(7) “Motor truck” means a motor vehicle designed primarily for the transportation of property
and goods and not primarily for the transportation of passengers.
(8) “Railroad fuel” means diesel fuel and any blend of diesel and other fuel used or suitable
for use for the generation of power to propel a railroad train.
(9) “Use” means the consumption of fuel by a user to propel motor vehicles on the highways
of the State.
(10) “User” means any person who uses fuel to propel a motor vehicle, owned or operated
by him or her, upon the highways of this State. The term shall also include a lessor
rental or leasing company when the lessor leases motor vehicles without drivers to
a lessee under a contract where cost of fuel is included in lease payments and the
lessor purchases fuel and maintains records of fuel used and miles traveled by such
leased vehicles. In all other cases, upon application by either the lessor or lessee,
the Commissioner will determine and approve the reporting and tax payment procedure
to be used; provided, however, that the lessor and lessee shall be jointly and severally
liable for the payment of the tax in any event.
(11) “Mail,” “mails,” “mailing,” and “mailed” mean any method of delivery authorized by
the Commissioner, which shall include by hand, U.S. mail, and electronic transmission. (Added 1981, No. 172 (Adj. Sess.), § 1; amended 1987, No. 98, § 4, eff. March 1, 1988; 1999, No. 154 (Adj. Sess.), § 1; 2015, No. 47, § 44; 2017, No. 132 (Adj. Sess.), § 16; 2019, No. 149 (Adj. Sess.), § 17, eff. July 13, 2020.)