Determination of blends that no longer constitute fuels
95-5 Determination of blends that no longer constitute fuels
For the purposes of the *fuel tax law, the Commissioner may, by legislative instrument, determine that a blend of a fuel and another product does not constitute a fuel.
An entity that blends that fuel and that other product to produce that blend is taken to have used that fuel.
In making a determination under subsection (1), the Commissioner must consider the following matters:
the physical and chemical properties of the blend;
whether the blend can be used in an internal combustion engine;
whether the blend is marketed and distributed as fuel;
whether there is a risk that the blend might be used as fuel, and the financial impact on the Commonwealth if the blend were used as fuel;
any other relevant matter.
The Commissioner must give the greatest weight to the matter mentioned in paragraph (d).
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