Article 36D.
Alternative Fuel.
§ 105‑449.130. Definitions.
The 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. (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.)