2025 Session Last amended: 2022 session

§ 168D.01 — Definitions

Plain-Language Summary

This section defines key terms used in the motor carrier fuel tax law. It explains what words like 'motor carrier,' 'qualified motor vehicle,' 'motor fuel,' and 'jurisdiction' mean.

Practical Notes
If you operate trucks or other large vehicles across state lines, these definitions determine whether you are subject to this fuel tax law. Vehicles over 26,000 pounds or with three or more axles are generally covered.