42-5166. Diesel fuel imported and used by locomotives; exemption
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/az/title-42/42-5166A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.