§ 28-5649 — Dyed diesel fuel; permissible highway use

A. A person may sell dyed diesel fuel for use in a federally exempt motor vehicle prescribed in subsection B of this section on the highways in this state if the purchaser of the dyed diesel fuel provides a written statement to the seller of the dyed diesel fuel and to the department that dyed diesel fuel may only be used on highways in this state as provided in subsection B of this section. The statement may include other information the department requires.

B. Dyed diesel fuel may only be used on highways in this state in the following federally exempt motor vehicles:

1. A school bus if it is engaged in the transportation of students and school employees and is exempt from the federal excise tax on diesel fuel.

2. A qualified local bus if it is available to the general public, operates along a scheduled, regular route, has a seating capacity of at least twenty adults excluding the driver, is under contract with or receives more than a nominal subsidy from any state or local government to furnish that transportation and is exempt from the federal excise tax on diesel fuel.

3. A fire truck, fire engine or other fire apparatus if it is engaged in the transportation of firefighters outside of area A and area B as defined in section 49-541 and area C as defined in section 3-3401 is exempt from the federal excise tax on diesel fuel.