95‑5 Determination of blends that no lon95‑5 Determination of blends that no longer constitute fuels

#### 95‑5 Determination of blends that no longer constitute fuels (1) For the purposes of the \*fuel tax law, the Commissioner may, by legislative instrument, determine that a blend of a fuel and another product does not constitute a fuel. (2) An entity that blends that fuel and that other product to produce that blend is taken to have used that fuel. (3) In making a determination under subsection (1), the Commissioner must consider the following matters: (a) the physical and chemical properties of the blend; (b) whether the blend can be used in an internal combustion engine; (c) whether the blend is marketed and distributed as fuel; (d) whether there is a risk that the blend might be used as fuel, and the financial impact on the Commonwealth if the blend were used as fuel; (e) any other relevant matter. The Commissioner must give the greatest weight to the matter mentioned in paragraph (d).