Arizona § 42-5166 - Diesel fuel imported and used by locomotives; exemption
Full text of Arizona Arizona Revised Statutes § 42-5166 — Diesel fuel imported and used by locomotives; exemption, with citation guidance and answers to common questions.
§ 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.
Source: official Arizona text · Last verified 2026-08-27
Frequently Asked Questions About Arizona § 42-5166
What does Arizona Revised Statutes § 42-5166 cover?
Section 42-5166 ("Diesel fuel imported and used by locomotives; exemption") is part of the Arizona Revised Statutes, the codified statutory law of Arizona. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Arizona § 42-5166?
A common citation format is "Arizona Revised Statutes § 42-5166" (Arizona). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Arizona law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Arizona official source linked on this page or consult a licensed Arizona attorney.
How does Arizona § 42-5166 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Arizona can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Arizona.