Abdullahi Baba-Arab, director-general of the Niger State Emergency Management Agency, said the collision, which occurred on Sunday, caused an explosion that killed dozens on the spot.
The tanker, which was also transporting cattle, exploded on impact and killed the animals as well.
Search and rescue operations were underway at the scene of the accident, he said.
Baba-Arab noted that 30 bodies were initially found, but later 18 other bodies were accounted for.
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