§ 105-449-130

\nThe following definitions apply in this Article:\n(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.\n(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.\n(1f) Diesel gallon equivalent of liquefied natural gas. – The energy equivalent of 6.06 pounds of liquefied natural gas.\n(1g) Gas gallon equivalent of compressed natural gas. – The energy equivalent of 5.66 pounds of compressed natural gas.\n(1h) Gas gallon equivalent of liquefied propane gas. – The energy equivalent of 5.75 pounds of liquefied propane gas.\n(2) Highway. – Defined in G.S. 105-449.60.\n(3) Highway vehicle. – Defined in G.S. 105-449.60.\n(4) Motor fuel. – Defined in G.S. 105-449.60.\n(5) Motor fuel rate. – Defined in G.S. 105-449.60.\n(6) Provider of alternative fuel. – A person who does one or more of the following:\na. Acquires alternative fuel for sale or delivery to a bulk end-user or a retailer.\nb.

fined in G.S. 105-449.60.\n(6) Provider of alternative fuel. – A person who does one or more of the following:\na. Acquires alternative fuel for sale or delivery to a bulk end-user or a retailer.\nb. 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.\nc. 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.\nd. 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.\n(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. (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.)