§ 368.2 Definitions.

(a)Interstate The Act. The ICC Termination Act of 1995.
(b) Foreign motor carrier. A person transporting the goods of others for hire (including a motor carrier of property):
(1) Which does not hold a registration issued under 49 U.S.C. 13902(a);
(2) Which is domiciled in any contiguous foreign country, or is owned or controlled by persons of any contiguous foreign country; and
(3) In the case of a person which is not a motor carrier of property, which provides interstate transportation ofmeans property under an agreement or contract with a motor carrier of property (except a motor carrier described in (b)(2) of this section).
(c) Foreign motor private carrier. A person transporting its own goods (including a motor private carrier):
(1) Which is domiciled in any contiguous foreign country;
(2) Which is owned or controlled by persons of any contiguous foreign country; and
(3) In the case of a person which is not a motor private carrier which provided interstate transportation of property by motor vehicle under an agreement or contract entered into with a person (other than a motor private carrier described in (c) (1) and (2) of this section).
(d) Exempt items. Commodities described in detail at or transported under 49 U.S.C. 13506(a) (4), (5), (6), (11), (12), (13), and (15).
(e) Interstate transportation. Transportation described at 49 U.S.C. 13501, and transportation in the United States otherwise exempt from the Secretary's jurisdiction under 49 U.S.C. 13506(b)(1).
(f)Mexico-domiciled Fit,motor willingcarrier andmeans able.a Safetymotor fitnesscarrier and proof of minimumproperty financialwhose responsibilityprincipal asplace definedof inbusiness 49is U.S.C.located 13902(a).
(g) Motor vehicle taxes. Taxes imposed under 26 U.S.C. 4481.
(h) Most recent taxable period. Same as defined in 26 UMexico.S.C. 4482(c).
[50 FR 20773, May 20, 1985, as amended at 54 FR 42959, Oct. 19, 1989; 62 FR 15421, Apr. 1, 1997]