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<section article="gtg" article_name="Tax - General" number="9-101" title_number="9" title_name="Fuel Taxes" subtitle_number="1" subtitle_name="Definitions">
  <level label="a">
    <text>In this title the following words have the meanings indicated.</text>
  </level>
  <level label="b">
    <text>“Aviation fuel” means:</text>
    <level label="1">
      <text>aviation gasoline; or</text>
    </level>
    <level label="2">
      <text>turbine fuel.</text>
    </level>
  </level>
  <level label="c">
    <level label="1">
      <text>“Aviation gasoline” means gasoline that is used to propel gasoline–powered aircraft and:</text>
      <level label="i">
        <text>is invoiced as aviation gasoline; or</text>
      </level>
      <level label="ii">
        <text>is received, sold, stored, or withdrawn from storage by a person for the purpose of propelling gasoline–powered aircraft.</text>
      </level>
    </level>
    <level label="2">
      <text>“Aviation gasoline” does not include gasoline used to propel a motor vehicle.</text>
    </level>
  </level>
  <level label="d">
    <text>“Clean-burning fuel” means, when used for motor vehicle propulsion:</text>
    <level label="1">
      <text>natural gas;</text>
    </level>
    <level label="2">
      <text>liquefied natural gas;</text>
    </level>
    <level label="3">
      <text>liquefied petroleum gas;</text>
    </level>
    <level label="4">
      <text>hydrogen;</text>
    </level>
    <level label="5">
      <text>electricity; or</text>
    </level>
    <level label="6">
      <text>any other fuel at least 85% of which is one or more of the following:</text>
      <level label="i">
        <text>methanol;</text>
      </level>
      <level label="ii">
        <text>ethanol;</text>
      </level>
      <level label="iii">
        <text>any other alcohol; or</text>
      </level>
      <level label="iv">
        <text>ether.</text>
      </level>
    </level>
  </level>
  <level label="e">
    <level label="1">
      <text>“Gasoline” means a product that:</text>
      <level label="i">
        <text>is used as fuel in a spark ignited, internal combustion engine; or</text>
      </level>
      <level label="ii">
        <text>is designated as gasoline by the Comptroller.</text>
      </level>
    </level>
    <level label="2">
      <text>“Gasoline” includes:</text>
      <level label="i">
        <text>casinghead gasoline;</text>
      </level>
      <level label="ii">
        <text>absorption gasoline;</text>
      </level>
      <level label="iii">
        <text>other natural gasoline; and</text>
      </level>
      <level label="iv">
        <text>aviation gasoline.</text>
      </level>
    </level>
  </level>
  <level label="f">
    <text>“Motor fuel” means:</text>
    <level label="1">
      <text>gasoline; or</text>
    </level>
    <level label="2">
      <text>special fuel.</text>
    </level>
  </level>
  <level label="g">
    <text>“Motor vehicle” means a vehicle that:</text>
    <level label="1">
      <text>is self-propelled;</text>
    </level>
    <level label="2">
      <text>is designed to be operated on a public highway; and</text>
    </level>
    <level label="3">
      <text>is not operated only on rails.</text>
    </level>
  </level>
  <level label="h">
    <level label="1">
      <text>“Special fuel” means a product that is usable as fuel in an internal combustion engine.</text>
    </level>
    <level label="2">
      <text>“Special fuel” includes clean-burning fuel except electricity.</text>
    </level>
    <level label="3">
      <text>“Special fuel” does not include gasoline.</text>
    </level>
  </level>
  <level label="i">
    <text>“Turbine fuel” means Jet A, A-1, or B fuel that is used to propel turbine powered aircraft.</text>
  </level>
</section>
