Section 105-449.130 - DefinitionsThe 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.N.C. Gen. Stat. § 105-449.130
Amended by 2015 N.C. Sess. Laws 224,s. 1, eff. 1/1/2016.Amended by 2014 N.C. Sess. Laws 4,s. 30-a,s. 30-b, eff. 1/1/2015.Amended by 2008 N.C. Sess. Laws 134,s. 53, eff. 1/1/2009. 1995, c. 390, s. 3; 1995 (Reg. Sess., 1996), c. 647, s. 44.