63-3622CC — RAILROAD ROLLING STOCK


                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    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.