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As used in this section, the following terms have the following meanings:\n(a) 'Fuel efficient vehicle', means a vehicle that can travel more distance with a certain volume of fuel using miles per gallon (mpg) as the means of measurement. Fuel efficient vehicles are categorized as small cars with a mpg of 30, midsized vehicles with a mpg of 25 and Sport Utility Vehicles (SUV) with a mpg of 22.\n(b) 'Highway tax holiday', means duration of time starting from December 15 to December 31 in which individuals who purchase a fuel efficient or hybrid vehicle are exempt from the Highway Users Tax.\n(c) 'Hybrid vehicle', means a vehicle that uses two or more distinct power sources to move the vehicle. The term most commonly refers to hybrid electric vehicles, which combine an internal combustion engine and one or more electric motors.