For purposes of the Alternative Fuel Tax Act:

(1) Alternative fuel shall include electricity, solar power, and any other source of energy not otherwise taxed under the motor fuel laws which is used to power a motor vehicle. The term shall not include motor vehicle fuel as defined in section 66-482, diesel fuel as defined in section 66-482, or compressed fuel as defined in section 66-6,100;

(2) Department shall mean the Motor Fuel Tax Enforcement and Collection Division of the Department of Revenue;

(3) Motor vehicle shall have the same definition as in section 60-301; and

(4) Person shall mean any individual, firm, partnership, limited liability company, company, agency, association, corporation, state, county, municipality, or other political subdivision.

Source:

Laws 1994, LB 1160, § 37; Laws 1995, LB 182, § 46; Laws 2004, LB 983, § 36. Operative date January 1, 2005.

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