Second, the definition of "gasoline" lists fuels that are excluded from the definition. As part of restructuring the fuel tax statutes, the 2021 legislation removed from the list of excluded fuels a certain type of aviation fuel and instead created an exemption that achieved the same effect as the exclusion. In doing so, the legislation also inadvertently removed from the definition of "gasoline" another type of aviation fuel that remains subject to tax at a special rate specifically prescribed by statute for this fuel. This bill adds aviation fuel back to the definition of "gasoline" so that it is clear that the nonexempt fuel continues to be subject to the tax.
(Note: This summary applies to the reengrossed version of this bill as introduced in the second house.)