§ 9802. Definitions. The following words and phrases when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise: "Bus company." Every person who operates or causes to be operated any motorbus on any highway in this Commonwealth. "Department." The Department of Revenue of the Commonwealth. "Highway." The Pennsylvania Turnpike and every way or place, of whatever nature, open to the use of the public as a matter of right for purposes of vehicular travel. The term does not include a roadway or driveway upon grounds owned by private persons, colleges, universities or other institutions. "Motor fuel." Includes "fuels" as defined in the act of January 14, 1952 (1951 P.L.1965, No.550), known as the Fuel Use Tax Act, and "liquid fuels" as defined in the act of May 21, 1931 (P.L.149, No.105), known as The Liquid Fuels Tax Act. "Motorbus." A qualified motor vehicle under section 9602 (relating to definitions) with a seating capacity of 20 or more passengers, excluding the driver, except a school bus. "Operations." Operations of all motorbuses, whether loaded or empty, whether for compensation or not for compensation and whether owned by or leased to the bus company which operates them or causes them to be operated. "Qualified motor vehicle." A qualified motor vehicle as defined in section 9602 (relating to definitions). "Secretary." The Secretary of Revenue of the Commonwealth. (Dec. 20, 1995, P.L.669, No.75, eff. Jan. 1, 1996) 1995 Amendment. Act 75 amended the def. of "motorbus" and added the def. of "qualified motor vehicle." References in Text. The act of May 21, 1931 (P.L.149, No.105), known as The Liquid Fuels Tax Act, and the act of January 14, 1952 (1951 P.L.1965, No.550), known as the Fuel Use Tax Act, referred to in the def. of "motor fuel," were repealed by the act of April 17, 1997 (P.L.6, No.3). The subject matter is now contained in Chapter 90 of this title.

§ 9802. Definitions. The following words and phrases when used in this chapter shall have the meanings given to them in this section unless the context clearly indicates otherwise: "Bus company." Every person who operates or causes to be operated any motorbus on any highway in this Commonwealth. "Department." The Department of Revenue of the Commonwealth. "Highway." The Pennsylvania Turnpike and every way or place, of whatever nature, open to the use of the public as a matter of right for purposes of vehicular travel. The term does not include a roadway or driveway upon grounds owned by private persons, colleges, universities or other institutions. "Motor fuel." Includes "fuels" as defined in the act of January 14, 1952 (1951 P.L.1965, No.550), known as the Fuel Use Tax Act, and "liquid fuels" as defined in the act of May 21, 1931 (P.L.149, No.105), known as The Liquid Fuels Tax Act. "Motorbus." A qualified motor vehicle under section 9602 (relating to definitions) with a seating capacity of 20 or more passengers, excluding the driver, except a school bus. "Operations." Operations of all motorbuses, whether loaded or empty, whether for compensation or not for compensation and whether owned by or leased to the bus company which operates them or causes them to be operated. "Qualified motor vehicle." A qualified motor vehicle as defined in section 9602 (relating to definitions). "Secretary." The Secretary of Revenue of the Commonwealth. (Dec. 20, 1995, P.L.669, No.75, eff. Jan. 1, 1996) 1995 Amendment. Act 75 amended the def. of "motorbus" and added the def. of "qualified motor vehicle." References in Text. The act of May 21, 1931 (P.L.149, No.105), known as The Liquid Fuels Tax Act, and the act of January 14, 1952 (1951 P.L.1965, No.550), known as the Fuel Use Tax Act, referred to in the def. of "motor fuel," were repealed by the act of April 17, 1997 (P.L.6, No.3). The subject matter is now contained in Chapter 90 of this title.