Definition

As used in this subchapter, "distillate special fuel" means distillate special fuel as defined in § 26-56-102 , except that distillate special fuel for purposes of the tax levied by this subchapter shall exclude distillate special fuel not intended for highway use, as defined by federal regulations on January 1, 2011, and for agricultural purposes. Acts 2011, No. 773, § 2. As used in this subchapter, "distillate special fuel" means distillate special fuel as defined in § 26-56-102 , except that distillate special fuel for purposes of the tax levied by this subchapter shall exclude distillate special fuel not intended for highway use, as defined by federal regulations on January 1, 2011, and for agricultural purposes. Acts 2011, No. 773, § 2.