Deduction; gross receipts tax; locomotive engine fuel

Receipts from the sale of fuel to a common carrier to be loaded or used in a locomotive engine may be deducted from gross receipts. For the purposes of this section, "locomotive engine" means a wheeled vehicle consisting of a self-propelled engine that is used to draw trains along railway tracks. History: Laws 2011, ch. 60, § 1 and Laws 2011, ch. 61, § 1.