As used in this subchapter:
(1) “Compressed natural gas” means compressed natural gas that is to be delivered to a motor vehicle at a pressure of at least three thousand pounds per square inch (3,000 psi);
(2) “Compressed natural gas refueling station” means property that:
(A) Is directly related to the delivery of compressed natural gas into the fuel tank of a licensed motor vehicle, including without limitation the compression equipment, storage vessels, quality control equipment, and dispensers for compressed natural gas;
(B) Is available to the public twenty-four (24) hours each day;
(C) Is metered on a gasoline gallon equivalent basis; and
(D) Contains a credit card reader that allows for the use of a credit card or debit card to purchase the compressed natural gas;
(3) “Diesel gallon equivalent” means six and twenty-two hundredths pounds (6.22 lbs.) of liquefied natural gas;
(4) “Electric vehicle” means a plug-in electric drive motor vehicle that is propelled by one (1) or more electric motors using electrical energy stored in rechargeable batteries or other energy storage devices;
(5) “Gasoline gallon equivalent” means five and sixty-six hundredths pounds (5.66 lbs.) of compressed natural gas or one hundred twenty-six and sixty-seven hundredths cubic feet (126.67 cu. ft.) of natural gas;
(6) “Liquefied natural gas” means natural gas that is super-cooled into a liquid fuel that is used primarily in medium-duty and heavy-duty vehicles;
(7) “Liquefied natural gas refueling station” means property that:
(A) Is directly related to the delivery of liquefied natural gas into the fuel tank of a licensed motor vehicle, including without limitation the compression equipment, refrigeration equipment, storage vessels, and dispensers for liquefied natural gas;
(B) Is available to the public twenty-four (24) hours each day;
(C) Is metered on a diesel gallon equivalent basis; and
(D) Contains a credit card reader that allows for the use of a credit card or debit card to purchase the liquefied natural gas;
(8)
(A) “Liquefied petroleum gas” means gas derived from petroleum or natural gas that is:
(i) In a gaseous state at normal atmospheric temperature and pressure but may be maintained in a liquid state at normal atmospheric temperature by the application of sufficient pressure; and
(ii) Normally stored as a liquid under pressure.
(B) “Liquefied petroleum gas” does not include pentane, gasoline, or oil;
(9) “Liquefied petroleum gas refueling station” means property that:
(A) Is directly related to the delivery of liquefied petroleum gas into the fuel tank of a licensed motor vehicle, including without limitation the compression equipment, storage vessels, and dispensers for liquefied petroleum gas;
(B) Is available to the public twenty-four (24) hours each day;
(C) Is metered on a gasoline gallon equivalent basis; and
(D) Contains a credit card reader that allows for the use of a credit card or debit card to purchase the liquefied petroleum gas;
(10) “Motor vehicle” means a motor vehicle licensed under the laws of this state or another state that was originally designed by the manufacturer to operate lawfully and principally on highways, roads, and streets;
(11) “Private electric vehicle charging station” means a charging station of two hundred forty volts (240 V) or less that is purchased for private use and supplies electricity for charging one (1) or more electric vehicles;
(12) “Public electric vehicle charging station” means a charging station of two hundred forty volts (240 V) or more that:
(A) Supplies electricity for charging one (1) or more electric vehicles;
(B) Is available to the public twenty-four (24) hours a day; and
(C) Contains a credit card reader that allows for the use of a credit card or debit card to purchase electricity;
(13) “Qualified alternative motor vehicle fuel” means electricity, a hydrogen fuel cell, compressed natural gas, liquefied natural gas, or liquefied petroleum gas; and
(14) “Qualified alternative motor vehicle property” means:
(A) New equipment that:
(i) Is installed:
(a) By a certified mechanic;
(b) On a motor vehicle with a model year that is no older than one (1) model year older than the current year; and
(c) To convert a motor vehicle propelled by gasoline or diesel fuel to be propelled by a qualified alternative motor vehicle fuel;
(ii) Is approved by the United States Environmental Protection Agency under 40 C.F.R. Part 85 Subpart F, 40 C.F.R. § 85.501 et seq., and 40 C.F.R. Part 86 Subpart S, 40 C.F.R. § 86.1801-01 et seq.; and
(iii) Has not been used to modify or retrofit any other motor vehicle propelled by gasoline or diesel fuel;
(B) The portion of the basis of a motor vehicle with a model year that is no older than one (1) model year older than the current year and that was originally equipped to be propelled by a qualified alternative motor vehicle fuel that is attributable to the:
(i) Storage of the qualified alternative motor vehicle fuel;
(ii) Delivery of the qualified alternative motor vehicle fuel to the motor vehicle's engine; and
(iii) Exhaust of gases from the combustion of the qualified alternative motor vehicle fuel; or
(C) New property that:
(i) Is directly related to the:
(a) Compression and delivery of natural gas from a private home or residence for noncommercial purposes into the fuel tank of a motor vehicle propelled by compressed natural gas; or
(b) Delivery of electricity from a private home or residence for noncommercial purposes into a motor vehicle propelled by electricity; and
(ii) Has not been previously installed or used at another location to refuel motor vehicles powered by natural gas or electricity.