are not alternative fuel vehicles, and (B) shall be updated annually. (c) Definitions For purposes of this section— (1) Alternative fuel vehicle (A) In general The term alternative fuel vehicle means any plug-in electric vehicle, any fuel cell electric vehicle, or any other alternative fuel vehicle. (B) Plug-in electric vehicle The term plug-in electric vehicle means a motor vehicle which is propelled to a significant extent by an electric motor which draws electricity from a battery which— (i) has a capacity of not less than 4 kilowatt hours, and (ii) is capable of being recharged from an external source of electricity. (C) Fuel cell electric vehicle The term fuel cell electric vehicle means a motor vehicle which is propelled to a significant extent by an electric motor which draws electricity from hydrogen converted to electricity by a fuel cell. (D) Other alternative fuel vehicle The term other alternative fuel vehicle means a motor vehicle (other than a plug-in electric vehicle or a fuel cell electric vehicle) which is propelled to a significant extent by an electric motor which draws power from any source that is not subject to tax under section 4041 or 4081 (determined without regard to any exemption for a specific use). (2) Motor vehicle The term motor vehicle means any vehicle which is manufactured primarily for use on public streets, roads, and highways (not including a vehicle operated exclusively on a rail or rails). (d) Liability The fee imposed under this section shall be paid by the person who owns the alternative fuel vehicle. (e) Administration and procedure (1) In general The fee imposed under this section shall be paid upon notice and demand by the Secretary, and shall be assessed and collected in the same manner as taxes. Except as otherwise provided, any reference in this title to tax imposed by this title shall be deemed also to refer to the fee provided by this section. (2) Time at which fee collected Any fee due under this section shall be included with a taxpayer's return under chapter 1