I’ve never seen a cop fill up at the gas station.
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The city may have a maintenance depot where city-owned vehicles fuel up.
Same goes for (e.g.) school buses, snowplow trucks, and so on.
It depends on where you live, but a lot of large US cities have their own fueling stations. That way, the city can buy fuel by the tanker load and avoid gas taxes.
Not likely to avoid tax, more to get discount rate on bulk purchase.
