Section 3101 - Definitions; scope(a) As used in this chapter:(1) "Distributor" means a person who imports or causes to be imported gasoline or other motor fuel for use, distribution, or sale within the State, or any person who produces, refines, manufactures, or compounds gasoline or other motor fuel within the State for use, distribution, or sale. When a person receives motor fuel in circumstances that preclude the collection of the tax from the distributor by reason of the provisions of the Constitution and laws of the United States, and thereafter sells or uses the motor fuel in the State in a manner and under circumstances as may subject the sale to the taxing power of the State, the person shall be considered a distributor and shall make the same reports, pay the same taxes, and be subject to all provisions of this subchapter relating to distributors of motor fuel.(2) "Dealer" means any person who sells or delivers motor fuel into the fuel supply tanks of motor vehicles or aircraft owned or operated by others.(3) "Motor vehicle" means any self-propelled vehicle using motor fuel on the public highways and registered or required to be registered for operation on these highways.(4) "Mail," "mails," "mailing," and "mailed" mean any method of delivery authorized by the Commissioner, which shall include by hand, U.S. mail, and electronic transmission.(b) As used in this subchapter: (1) "Gasoline or other motor fuel" or "motor fuel" includes aviation gasoline and shall not include the following: (B) clear or undyed diesel "fuel" as defined in section 3002 of this title;(C) "railroad fuel" as defined in section 3002 of this title;(D) aircraft jet fuel; or(E) natural gas in any form.(c) Except for "railroad fuel" taxed under section 3003 of this title, the taxation or exemption from taxation of dyed diesel fuel is not addressed under this title.Added 1985, No. 207 (Adj. Sess.), § 1; amended 1989, No. 46, § 3; 2011, No. 153 (Adj. Sess.), § 44, eff. 7/1/2013; 2017 , No. 75, § 16; 2017, No. 158 (Adj. Sess.), § 33, eff. 1/1/2019; 2019, No. 149 (Adj. Sess.), § 18, eff. 7/13/2020.