nontaxable use
(3) Refund of certain taxes on fuel used in diesel-powered trains For purposes of this subsection, the term “nontaxable use” includes fuel used in a diesel-powered train. The preceding sentence shall not apply with respect to— (A) the Leaking Underground Storage Tank Trust Fund financing rate under sections 4041 and 4081, and (B) so much of the rate specified in section 4081(a)(2)(A) as does not exceed the rate applicable under section 4041(a)(1)(C)(ii). The preceding sentence shall not apply in the case of fuel sold for exclusive use by a State or any political subdivision thereof.