special fuel user's permit is valid until December 31 of the year issued unless
suspended or revoked for cause.
(2) Special fuel users'permits are not
transferable and are valid only for the person in whose name the permit is
issued. Any vehicle displaying a permit
other than that of the registered owner must have a valid lease agreement in
(3) "Long-term lease" means a lease of
more than 30 consecutive days with exclusive use.
special fuel user is liable for the tax on special fuel used in motor vehicles
leased long-term to them and operated on the public roads of this state to the
same extent and in the same manner as their own vehicles.
(4) "Short-term lease" means a lease of
less than 30 consecutive days, or 30 days or more without exclusive use.
exception, the lessor is responsible for reporting the operation of all units
leased to other users on a short-term