REVENUE AND TAXATION
63-3622CC. Railroad rolling stock. There is exempted from the taxes imposed by this chapter the sale, storage, use or other consumption of tangible personal property which is railroad rolling stock rebuilt or remanufactured in this state and which was used in interstate commerce for at least three (3) consecutive months prior to such rebuilding or remanufacturing.
[63-3622CC, added 1986, ch. 180, sec. 2, p. 477.]