Terms Used In West Virginia Code 11-6D-7

• Liquefied petroleum gas: means fuel commonly known and designated as "liquefied petroleum gas" or "LP gas". See West Virginia Code 11-6D-2
• Person: means every natural person, association or corporation. See West Virginia Code 11-22-1
• Qualified alternative-fuel vehicle home refueling infrastructure: means property owned by the applicant for the tax credit located on a private residence or private home and used for storing alternative fuels and for dispensing such alternative fuels into fuel tanks of motor vehicles, including, but not limited to, compression equipment, storage tanks and dispensing units for alternative fuel at the point where the fuel is delivered or for providing electricity to plug-in hybrid electric vehicles or electric vehicles: Provided, That the property is installed and located in this state. See West Virginia Code 11-6D-2
• Qualified alternative-fuel vehicle refueling infrastructure: means property owned by the applicant for the tax credit and used for storing alternative fuels and for dispensing such alternative fuels into fuel tanks of motor vehicles, including, but not limited to, natural gas supply lines, compression equipment, storage tanks and dispensing units for alternative fuel at the point where the fuel is delivered into a motor vehicle for consumption: Provided, That the property is installed and located in this state and is not located in or on a private residence or private home. See West Virginia Code 11-6D-2