As used in this article, unless the context requires a different meaning: “Advisory Council” means the Electric Vehicle Rebate Program Advisory Council. “Base price” means the manufacturer’s base price for the lowest price trim level of the model and shall not include charges for optional equipment, taxes, title, or registration fees. “Dealer” means a motor vehicle dealer licensed pursuant to Chapter 15 (§ 46.2-1500 et seq.) of Title 46.2. “Electric motor vehicle” means a two-axle motor vehicle with a base price of not more than $55,000 that uses electricity as its only source of motive power. “Electric motor vehicle” includes fuel cell electric vehicles. “EPA” means the federal Environmental Protection Agency. “Fund” means the Electric Vehicle Rebate Program Fund. “Participating dealer” means a dealer who is participating in the Program. “Program” means the Electric Vehicle Rebate Program established pursuant to this article. “Purchase” means the purchase or lease of a new or used electric motor vehicle. “Qualified resident of the Commonwealth” means a resident of the Commonwealth whose annual household income does not exceed 300 percent of the current poverty guidelines. “Used electric motor vehicle” means a previously owned or leased electric motor vehicle that is more than two years old and not more than seven years old.