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.