2010 West Virginia Code
CHAPTER 11. TAXATION
ARTICLE 6D. ALTERNATIVE-FUEL MOTOR VEHICLES TAX CREDIT.
§11-6D-2. Definitions.

§11-6D-2. Definitions.
As used in this article, the following terms have the meanings ascribed to them in this section:

(a) "Alternative fuel" includes:

(1) Compressed natural gas;

(2) Liquified natural gas;

(3) Liquified petroleum gas;

(4) Methanol;

(5) Ethanol;

(6) Fuel mixtures that contain eighty-five percent or more by volume, when combined with gasoline or other fuels, of the following:

(A) Methanol;

(B) Ethanol; or

(C) Other alcohols;

(7) Coal-derived liquid fuels; and

(8) Electricity, including electricity from solar energy.

(b) "Alternative-fuel motor vehicle" means a motor vehicle that as a new or retrofitted or converted fuel:

(1) Operates solely on one alternative fuel;

(2) Is capable of operating on one or more alternative fuels, singly or in combination; or

(3) Is capable of operating on an alternative fuel and is also capable of operating on gasoline or diesel fuel.