(a) In this title the following words have the meanings indicated.
(b) (1) “Conveyance” means a carrying or transporting device that has a capacity that exceeds 1,749 gallons exclusive of the fuel supply tank for its own propulsion.
(2) “Conveyance” includes a pipeline, tank car, vehicle, and vessel.
(c) “Dyed diesel fuel” means diesel fuel that is dyed under U.S. Environmental Protection Agency rules for high sulfur diesel fuel or is dyed under Internal Revenue Service rules for nontaxable use.
(d) (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.
(e) “Motor fuel” means:
(1) gasoline; or
(2) special fuel.
(f) “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.
(g) “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.
(h) “Producer” means a company, or agent, parent company, subsidiary, or joint venture of a company, that extracts crude oil from the earth.
(i) (1) “Propulsion tank” means a receptacle on a motor vehicle from which motor fuel is supplied for the propulsion of the vehicle.
(2) “Propulsion tank” includes a fuel supply tank of a motor vehicle.
(j) “Refiner” means a person who makes motor fuel from crude oil by changing the physical or chemical characteristics of the crude oil.
(k) “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.
(l) (1) “Special fuel” means a product that is usable as fuel in an internal combustion engine.
(2) “Special fuel” does not include gasoline.
(m) “Vehicle” means a conveyance for transporting motor fuel on a public highway.