78.39(4)

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(4) “Department” means the department of revenue.

78.39(1)

(1) “Alternate fuels” means all combustible gases and liquids suitable for generation of power for propulsion of motor vehicles, except that “alternate fuels” does not include motor vehicle fuel, as defined in § 78.005 (13), or general aviation fuel, as defined in § 78.55 (3).

78.39(2)

(2) “Alternate fuels dealer” means any person, including the state and any political subdivision of the state, but not including the United States or its agencies except to the extent now or hereafter permitted by the constitution and laws of the United States, in the business of handling alternate fuels who delivers any part of the alternate fuels into the fuel supply tank or tanks of a motor vehicle not then owned or controlled by that person or to a retailer or user if the supplier reports and pays the tax under § 78.40 (1).

78.39(3)

(3) “Alternate fuels user” means the owner or other person, including the state and any political subdivision of the state, but not including the United States or its agencies except to the extent now or hereafter permitted by the constitution and laws of the United States, responsible for the operation of a motor vehicle at the time an alternate fuel is placed in the fuel supply tank or tanks of the motor vehicle while the vehicle is within this state.

78.39(4m)

(4m) “File” means mail or deliver a document that the department prescribes to the department or, if the department prescribes another method of submitting or another destination, use that other method or submit to that other destination.

78.39(5)

(5) “Motor vehicle” has the meaning given in § 78.005 (12).

78.39(5d)

(5d) “Pay” has the meaning given in § 78.005 (13b).

78.39(5m)

(5m) “Sign” has the meaning given in § 78.005 (13r).

78.39(6)

(6) “Supplier” has the meaning given in § 78.005 (14).

78.39(7)

(7) “Use” means the receipt, delivery, or placing of alternate fuels into the fuel supply tank of a motor vehicle in this state, by an alternate fuels user and the delivery to a retailer or user if the supplier reports and pays the tax under § 78.40 (1).