28-5649. Dyed diesel; permissible highway
use
A. A person may sell dyed diesel fuel for use in a federally exempt motor vehicle
prescribed in subsection B on the highways in this state if the purchaser of the dyed
diesel fuel provides a written statement to the seller of the fuel and to the department
that dyed diesel fuel may only be used on highways in this state as provided in
subsection B. The statement may include other information the department requires.
B. Dyed diesel fuel may only be used on highways in this state in the following
federally exempt motor vehicles:
1. A school bus if it is engaged in the transportation of students and school
employees and is exempt from the federal excise tax on diesel fuel.
2. A qualified local bus if it is available to the general public, operates along a
scheduled, regular route, has a seating capacity of at least twenty adults excluding the
driver, is under contract with or receives more than a nominal subsidy from any state or
local government to furnish that transportation and is exempt from the federal excise tax
on diesel fuel.
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