PARRIS N. GLENDENING, Governor Ch. 407

(c) (1) "Gasoline" means a product that:

(i) is used as fuel in a spark ignited, internal combustion engine; or

(ii) is designated as gasoline by the Comptroller.
(2) "Gasoline" includes:

(i) casing head gasoline;

(ii) absorption gasoline;

(iii) other natural gasoline; and

(iv) aviation gasoline, as defined in § 9-101(c) of the Tax - General

Article.

(d) "Motor fuel" means:

(1) gasoline; or

(2) special fuel.

(e) "Motor vehicle" means a vehicle that:

(1) is self-propelled;

(2) is designed to be operated on a public highway; and

(3) is not operated only on rails.

(f) "Petroleum transporter" means a person who transports motor fuel in
interstate or intrastate commerce in a conveyance, whether or not the person owns the
conveyance.

(g) "Producer" means a company, or agent, parent company, subsidiary, or joint
venture of a company, that extracts crude oil from the earth.

(h) "Refiner" means a person who makes motor fuel from crude oil by changing
the physical or chemical characteristics of the crude oil.

(i) "Retail service station dealer" means a person who operates a retail place of
business where motor fuel is sold and delivered into the fuel supply tanks of motor
vehicles.

(j) (1) "Special fuel" means a product that is usable as fuel in an internal
combustion engine.

(2) "Special fuel" does not include gasoline.

(k) "Vehicle" means a conveyance for transporting motor fuel on a public
highway.

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