Diesel Fuel Undyed . Clear special fuel used to operate or propel a motor vehicle upon the public highways of the state. Fuel tax-paid gallons . Fuel tax was paid at time of purchase or delivery. This includes fuel bought at service stations and bulk fuel.
Special fuel is taxed at the refinery or rack.
Every way or place, of whatever nature, generally open to the use of the public for the purpose of vehicular travel not withstanding that the way or place may be temporarily closed for the purpose of construction, maintenance, or repair. Jurisdictio n . Jurisdiction means a state of the United States, the District of Columbia, or a province or territory of Canada. Where qualified motor vehicles are based for vehicle registration purposes. The commissioners of two or more affected jurisdictions may allow a person to consolidate several fleets that would otherwise be based in two or more jurisdictions.