44-1321. Definitions
(L18, Ch. 298, sec. 9. Conditionally Eff.)
In this article, unless the context otherwise requires:
1. " Automotive recycler" has the same meaning prescribed in section 28-101.
2. " Industrial account" means a person or business entity that files or is required to file monthly returns for that person's or entity's transaction privilege tax license or a governmental entity that sells lead acid batteries to an automotive recycler.
3. " Lead acid battery" means a battery with a core of elemental lead and a capacity of six or more volts that is suitable for use in a vehicle or a boat.
4. " Peace officer" includes a law enforcement officer who is employed by the department of transportation.
5. " Used automotive components dealer" :
(a) Means any business that purchases used components of a motor vehicle with the intent to resell.
(b) Does not include:
(i) An automotive recycler who is licensed pursuant to title 28, chapter 10.
(ii) A lead acid battery seller who is required to accept lead acid batteries pursuant to section 44-1323, subsection A.
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