Section 44-1321 - DefinitionsIn 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.Amended by L. 2018, ch. 298,s. 9, eff. if, on or before October 1, 2020 the department of transportation implements an electronic system for a registered scrap metal dealer or a licensed automotive recycler to report all vehicle acquisitions electronically within forty-eight .