1. (a) In this title the following words have the meanings indicated.

2. (b) “Aviation fuel” means:

   1. (1) aviation gasoline; or
   2. (2) turbine fuel.

3. (c)

   1. (1) “Aviation gasoline” means gasoline that is used to propel gasoline-powered aircraft and:

      1. (i) is invoiced as aviation gasoline; or
      2. (ii) is received, sold, stored, or withdrawn from storage by a person for the purpose of propelling gasoline-powered aircraft.
   2. (2) “Aviation gasoline” does not include gasoline used to propel a motor vehicle.

4. (d) “Clean-burning fuel” means, when used for motor vehicle propulsion:

   1. (1) natural gas;
   2. (2) liquefied natural gas;
   3. (3) liquefied petroleum gas;
   4. (4) hydrogen;
   5. (5) electricity; or

   6. (6) any other fuel at least 85% of which is one or more of the following:

      1. (i) methanol;
      2. (ii) ethanol;
      3. (iii) any other alcohol; or
      4. (iv) ether.

5. (e)

   1. (1) “Gasoline” means a product that:

      1. (i) is used as fuel in a spark ignited, internal combustion engine; or
      2. (ii) is designated as gasoline by the Comptroller.

   2. (2) “Gasoline” includes:

      1. (i) casinghead gasoline;
      2. (ii) absorption gasoline;
      3. (iii) other natural gasoline; and
      4. (iv) aviation gasoline.

6. (f) “Motor fuel” means:

   1. (1) gasoline; or
   2. (2) special fuel.

7. (g) “Motor vehicle” means a vehicle that:

   1. (1) is self-propelled;
   2. (2) is designed to be operated on a public highway; and
   3. (3) is not operated only on rails.

8. (h)

   1. (1) “Special fuel” means a product that is usable as fuel in an internal combustion engine.
   2. (2) “Special fuel” includes clean-burning fuel except electricity.
   3. (3) “Special fuel” does not include gasoline.
9. (i) “Turbine fuel” means Jet A, A-1, or B fuel that is used to propel turbine powered aircraft.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 1989, c. 5, § 1; Acts 1992, c. 4, § 3; Acts 1993, c. 269; Acts 1993, c. 270; Acts 1993, c. 603; Acts 2017, c. 238, § 1, eff. July 1, 2017.