North Carolina General Statutes Chapter 105. Taxation § 105-449.130. Definitions

(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:

(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.