42-5166. Diesel fuel imported and used by locomotives; exemption
A. The tax imposed by this article does not apply to diesel fuel imported in the fuel tank or tanks of a locomotive and consumed in this state.
B. Diesel fuel imported and consumed in a quantity exceeding the capacity of the fuel tank or tanks of a locomotive according to the manufacturer's specifications is subject to the use tax imposed by this article. The use and consumption of the fuel shall be reported and the tax shall be paid in the manner prescribed in section 42-5162.
Section: Previous 42-5159 42-5160 42-5161 42-5162 42-5163 42-5164 42-5165 42-5166 42-5167 42-5168 42-5201 42-5202 42-5203 42-5204 42-5205 NextLast modified: October 13, 2016