(1) A 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 the vehicle.

(3) "Long-term lease" means a lease of more than 30 consecutive days with exclusive use.

(a) Every 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.

(a) Without exception, the lessor is responsible for reporting the operation of all units leased to other users on a short-term lease basis.