A. No ordinance or regulation shall be adopted by a local governmental subdivision that prohibits or regulates with respect to the use, disposition, or sale or any imposition of a restriction, fee, or tax on fuel used in agricultural machinery and fishery equipment at the retail, manufacturer, or distributor setting, except by general law. This includes regulations that would create differing standards for or distinguish fuel used in agricultural machinery and fishery equipment from other types of fuels or agricultural machinery and fishery equipment.
B. Nothing in this Chapter shall apply to the use of agricultural machinery and fishery equipment on property owned by a parish or municipality.