Section 7-9-110.2 - Deduction; compensating tax; locomotive engine fuelThe 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.
Laws 2011, ch. 60, § 2 and Laws 2011, ch. 61, § 2.Added by 2011, c. 60,s. 2 and 2011, c. 61,s. 2, eff. July 1, 2013, provided that prior to July 1, 2012, the economic development department certifies to the taxation and revenue department that construction of a railroad locomotive refueling facility project in Dona Ana county has commenced, including land acquisition, acquisition of all necessary permits and commencement of actual construction..