Deduction; compensating tax; locomotive engine fuel

The value of fuel to be loaded or used by a common carrier in a locomotive engine may be deducted in computing the compensating tax due. 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, § 2 and Laws 2011, ch. 61, § 2.