--- In CBQ@yahoogroups.com, "Bob & Marian Sorensen" <rksmes@e...>
wrote:
> Group: This may be off the normal subject but is a question that
I have often wondered. In the delivery of a new engine from the
final assembly plant, is the engine run or is it a dead haul? And,
if it is run, does the owner receive compensation from the roads it
is run over?
> I think that the CB&Q was the only road into GM when they did
final assembly in Illinois, so new engines must have been delivered
to transfer points.
>
>
> [Non-text portions of this message have been removed]
In Dave Lotz's article in Diesel Era about Q GP30s he pointed out
that they were delivered in Lincoln, NE because Nebraska had no
sales tax at the time. Hence, I would assume that they were towed
dead from LaGrange to Lincoln, other wise IL or IA would argue that
they had been placed in service and try to collect their sales tax.
And at the price of locomotives, it would be a substantial amount.
As a tax accountant I found this interesting and to be a nice be tax
planning and strategy. Purely legitimate.
Jerry
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