As used in KRS 152.710 to 152.720, unless the context requires otherwise:
(1) "Alternative transportation fuels" means:
(a) Before August 1, 2010, crude oil or transportation fuels produced by processes that:
1. Convert coal, waste coal, or biomass resources; or 2. Extract oil from oil shale or tar sands; to produce crude oil or fuels for powering vehicles, aircraft, and machinery; and (b) On or after August 1, 2010:
1. Crude oil or transportation fuels produced by processes that:
a. Convert coal, waste coal, or biomass resources; or b. Extract oil from oil shale or tar sands; to produce crude oil or fuels for powering vehicles, aircraft, and machinery;
2. Liquefied or compressed natural gas produced for use as a transportation fuel; or 3. Liquefied petroleum gas produced from natural gas, natural gas liquids, or petroleum for use as a transportation fuel. "Alternative transportation fuels" may include but are not limited to natural gas, petroleum, jet fuel, gasoline, diesel fuel, hydrogen derived from coal, and diesel fuel and ethanol derived from biomass;
(2) "Synthetic natural gas" means pipeline quality or industrial quality natural gas produced from coal through gasification processes;
(3) "Fossil energy resources" means reserves of coal, oil shale, and natural gas; and (4) "Biomass resources" means any organic matter that is available on a renewable or recurring basis, including agricultural crops and trees; wood and wood residues; plants, aquatic plants, and plant oils; grasses; animal fats and animal by-products; animal manure; residue materials; and waste products.