As used in this part 3, unless the context otherwise requires: (1) "Agreement" means a motor fuel tax and fee agreement under this part 3. (2) "Base jurisdiction" means the jurisdiction in which the motor carrier is legally domiciled or, in the case of a motor carrier who has no legal domicile, the jurisdiction from or in which the motor carrier's vehicles are most frequently dispatched, garaged, serviced, maintained, operated, or otherwise controlled. (3) "Department" means the department of revenue. (3.3) "Fee" means the road usage fee imposed by section 43-4-217 (3) and (4) and the bridge and tunnel impact fee imposed by section 43-4-805 (5)(g.5). (3.5) "Jurisdiction" means a state, territory, or possession of the United States, the District of Columbia, or a foreign country, including a state, province, territory, or possession of a foreign country. (4) "Licensee" means a motor carrier who has been issued a fuel tax license under a motor fuel tax and fee agreement. (5) "Motor carrier" means an individual, limited liability company, partnership, firm, association, or private or public corporation engaged in commercial operation of motor vehicles involving two or more jurisdictions, any part of which is within this state or any other jurisdiction that is party to an agreement under this part 3. (6) "Motor fuel" means all fuel subject to fees and subject to tax under this article 27. (7) (Deleted by amendment, L. 98, p. 1093, § 1, effective June 1, 1998.)
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