As used in this part 3, unless the context otherwise requires:
"Agreement" means a motor fuel tax agreement under this part 3.
"Base jurisdiction" means the jurisdiction in which the motor carrier is legally domiciled or, in the case of a motor carrier who has no legal domicile, the jurisdiction from or in which the motor carrier's vehicles are most frequently dispatched, garaged, serviced, maintained, operated, or otherwise controlled.
"Department" means the department of revenue.
(3.5) "Jurisdiction" means a state, territory, or possession of the United States, the District of Columbia, or a foreign country, including a state, province, territory, or possession of a foreign country.
"Licensee" means a motor carrier who has been issued a fuel tax license under amotor fuel tax agreement.
"Motor carrier" means an individual, limited liability company, partnership, firm,association, or private or public corporation engaged in commercial operation of motor vehicles involving two or more jurisdictions, any part of which is within this state or any other jurisdiction that is party to an agreement under this part 3.
"Motor fuel" means all fuel subject to tax under this article.
(Deleted by amendment, L. 98, p. 1093, § 1, effective June 1, 1998.)
Source: L. 88: Entire part added, p. 1334, § 1, effective April 14; (5) amended, p. 1437, § 39, effective June 11. L. 90: (5) amended, p. 458, § 43, effective April 18. L. 98: (2), (5), and (7) amended and (3.5) added, p. 1093, § 1, effective June 1.