SB 1382

Amends the Motor Fuel Tax Law. Provides that "motor fuel"" means all volatile and inflammable substances, whether in liquid or gaseous form (currently, volatile and inflammable liquids). Provides that incidental use of motor fuel on private roads or private highways in the operation of a motor vehicle does not constitute a ""purpose other than operating a motor vehicle upon the public highways"" and does not form a basis for a claim for refund. Effective immediately, except that certain provisions take effect January 1, 2026."