reglab/housing_qa huggingface dataset:
NE Code § 57-515 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-515 - Sale; correction for temperature; sale tickets; contents.

57-515.  Sale; correction for temperature; sale tickets; contents.Liquefied petroleum gas sold or delivered to a consumer and measured by the gallon as liquid shall be corrected for temperature in accordance with the volume correction factor table for liquefied petroleum gases, being schedule A of this section. All retail or wholesale sale tickets shall show the metered gallons and the temperature at the time of delivery and the corrected gallonage. This section shall not apply to unit sales or deliveries made direct to mobile fuel tanks, consisting of less than one hundred gallons. To convert from measured volume at another temperature to net volume at 60 degrees Fahrenheit: measure the volume and temperature. Determine the gravity at 60 degrees Fahrenheit. Refer to the column corresponding to this gravity and read the volume conversion factor opposite the observed temperature. Multiply the observed volume by this factor to obtain the volume at 60 degrees Fahrenheit.Schedule AVOLUME CORRECTION FACTOR TABLESpecific Gravity at 60 F/60 FDegrees Fahr.PropaneIso-butaneN-ButaneVOLUME CORRECTION FACTORS.Source  Laws 1957, c. 240, § 8, p. 803.
NE Code § 57-516 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-516 - Unlawful sale; violation; penalties.

57-516.  Unlawful sale; violation; penalties.Any person who violates any of the provisions of sections 57-508 to 57-516 shall be guilty of a Class IV misdemeanor.Source   Laws 1957, c. 240, § 9, p. 807;   Laws 1977, LB 39, § 57.
NE Code § 57-601 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-601 - Terms, defined.

57-601.  Terms, defined.As used in sections 57-601 to 57-607, unless the context otherwise requires:(1) Eminent domain statutes shall mean sections 76-701 to 76-724;(2) Underground reservoir shall mean any subsurface sand, stratum, or formation suitable for the injection and storage of natural gas or liquefied petroleum gas or both therein or which is capable of being made suitable for the storage of natural gas or liquefied petroleum gas, or both, by the construction of underground caverns by means of mining operations and the withdrawal of natural gas or liquefied gas therefrom;(3) Underground storage shall mean the right to inject and store natural gas or liquefied petroleum gas or both within and to withdraw natural gas or liquefied petroleum gas from an underground reservoir;(4) Natural gas shall mean gas which has been produced from the earth in its original state or such gas after the same has been processed or treated;(5) Native gas shall mean gas which has not been previously withdrawn from the earth;(6) Liquefied petroleum gas shall mean hydrocarbons or mixtures thereof which have been extracted from natural gas or crude oil and which consist primarily of propane or butane or mixtures thereof;(7) Condemner shall mean any person, partnership, limited liability company, corporation, association, or municipal corporation authorized to transport or distribute natural gas as a public utility within this state for ultimate public use or consumption;(8) Condemnee, property, and county judge shall have the same meaning as in the eminent domain statutes;(9) Public owner shall mean (a) the state, (b) any agency or political subdivision thereof, (c) any municipal corporation, (d) any quasi-municipal corporation, or (e) any public authority which has an interest in any of the lands in and under which a condemner requires the right to underground storage;(10) Commercially recoverable native gas shall mean that native gas which would provide revenue in excess of direct operating expenses if produced;(11) Reasonable notice shall mean notice served in the same manner as is provided in the code of civil procedure for the service of process in civil actions in the district courts of this state; and(12) Interested parties shall mean the owners of any oil or gas leasehold, mineral, or royalty interest in the underground stratum or formation sought to be acquired and the owners of the surface rights to the underground stratum or formation.Source   Laws 1953, c. 191, § 1, p. 613;   Laws 1963, c. 325, § 1, p. 983;   Laws 1993, LB 121, § 350.
NE Code § 57-602 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-602 - Public policy.

57-602.  Public policy.Underground storage of natural gas or liquefied petroleum gas or both is found and declared to be in the public interest if it promotes the conservation of natural gas and permits the accumulation of natural gas reserves or liquefied petroleum gas reserves or both in an underground reservoir in order to make natural gas more readily available to the domestic, commercial, and industrial consumers of this state.Source   Laws 1953, c. 191, § 2, p. 614;   Laws 1963, c. 325, § 2, p. 985.
NE Code § 57-603 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-603 - Eminent domain; rights of condemner.

57-603.  Eminent domain; rights of condemner.Whenever any condemner shall require the right to underground storage in any of the lands within this state, such condemner may file an action to condemn and acquire such underground storage in and under the lands sought to be condemned, including the amount of commercially recoverable native gas, if any, remaining in the reservoir, together with such other rights or interests as may be necessary and proper to the full enjoyment thereof; Provided, that any right of underground storage obtainable hereunder shall be without prejudice to the rights of the owners of the surface of such land or other interests therein as to all other uses thereof.Source   Laws 1953, c. 191, § 3(1), p. 614;   Laws 1963, c. 325, § 3, p. 985.
NE Code § 57-604 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-604 - Acquisition of property; petition of condemner; requirements.

57-604.  Acquisition of property; petition of condemner; requirements.The condemner shall set forth in the petition filed in the action to condemn and acquire the right to underground storage, referred to in section 57-603, whether any public owner has any interest which would be affected by underground storage in any of the lands in which such right to underground storage is required. Any such public owner having any such interest shall be served with notice of such petition in like manner as any condemnee, and such public owner shall, by instrument made by its proper officer or officers, grant such interest, but not more than the right to underground storage, to the condemner upon the payment to it by the condemner of compensation in such amount as shall have been fixed by the award in respect thereto, made in like manner as if such public owner were a condemnee.Source  Laws 1953, c. 191, § 3(2), p. 614.
NE Code § 57-606 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-606 - Acquisition of property; without prejudice to drilling rights; protection of underground reservoir against pollution or escape of gas; payment by public utility owning right to storage; limitation on rights of condemnee.

57-606.  Acquisition of property; without prejudice to drilling rights; protection of underground reservoir against pollution or escape of gas; payment by public utility owning right to storage; limitation on rights of condemnee.Any right of underground storage obtained hereunder, except in an underground storage reservoir which is a mined cavern constructed by mining operations, shall be without prejudice to the rights of any condemnee to explore for, drill for, produce, process, treat, or market any oil, gas, or other minerals which might be contained in such lands above or below the underground reservoir. Any additional cost and expense required to be incurred in order to protect the underground reservoir against pollution or escape of gas or liquefied petroleum gas therefrom by reason of boring or drilling above, into, or through such underground reservoir as provided for herein shall be paid by the public utility then owning the right to underground storage therein; Provided, no condemnee shall have the right to bore or drill into or through, or otherwise interfere with, an underground storage reservoir which is a mined cavern constructed by mining operations.Source   Laws 1953, c. 191, § 3(4), p. 615;   Laws 1963, c. 325, § 5, p. 987.
NE Code § 57-607 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-607 - Acquisition of property; eminent domain; procedure; payment of severance tax.

57-607.  Acquisition of property; eminent domain; procedure; payment of severance tax.Except as otherwise provided in sections 57-603 to 57-606, all proceedings in connection with the condemnation and acquisition of such underground storage and such other rights or interests as may be necessary and proper to the full enjoyment of such right shall be in accordance and compliance with sections 76-704 to 76-724, including full rights of appeal as to the amount of damages. The condemner shall pay the severance tax due on all commercially recoverable native gas being acquired for underground storage purposes whether such acquisition is made voluntarily or under the provisions of sections 57-601 to 57-609. The tax shall be based on the current value of the gas and shall be paid to the State Treasurer on the volume of commercially recoverable native gas remaining in place at the time of acquisition as found by the Nebraska Oil and Gas Conservation Commission pursuant to section 57-605. The State Treasurer shall place the tax received in the Severance Tax Fund.Source   Laws 1953, c. 191, § 4, p. 616;   Laws 1961, c. 370, § 3, p. 1145;   Laws 1963, c. 325, § 6, p. 987.
NE Code § 57-608 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-608 - Reduction of gas to possession; property of condemner; exception.

57-608.  Reduction of gas to possession; property of condemner; exception.All natural gas or liquefied petroleum gas which has previously been reduced to possession, and which is subsequently injected into an underground storage reservoir, shall at all times be deemed the property of the condemner, his heirs, successors or assigns; and in no event shall such natural gas or liquefied petroleum gas be subject to the right of the owner of the surface of said lands or of any mineral interest therein, under which said gas storage reservoir lies, or of any person other than the condemner, his heirs, successors and assigns, to produce, take, reduce to possession, waste, or otherwise interfere with or exercise any control thereover; Provided, that the condemner, his heirs, successors and assigns, shall have no right to natural gas or liquefied petroleum gas in any stratum, or portion thereof, which has not been condemned under the provisions of sections 57-601 to 57-609, or otherwise purchased.Source  Laws 1963, c. 325, § 7, p. 988.
NE Code § 57-609 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-609 - Abandonment by condemner of underground reservoir; reversion of property to landowner.

57-609.  Abandonment by condemner of underground reservoir; reversion of property to landowner.When the condemner shall have permanently abandoned the entire underground storage reservoir for storing natural gas or liquefied petroleum gas, title to that sand, formation, or stratum which had been appropriated under the terms of sections 57-601 to 57-609 shall revert to the then owners of the land, mineral and royalty interests in proportion to their several ownerships.Source  Laws 1963, c. 325, § 8, p. 988.
NE Code § 57-701 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-701 - Terms, defined.

57-701.  Terms, defined.As used in Chapter 57, article 7, unless the context otherwise requires:(1) Base production level shall mean a property's production for the preceding twelve months divided by the number of producing well production days. Enhanced recovery injection wells may be counted as producing wells to determine the base production level for a property;(2) Oil shall mean any petroleum product or other oil taken from the earth;(3) Severed shall mean the taking from the land by any means whatsoever of the natural resources enumerated in Chapter 57, article 7;(4) Person shall mean any person, firm, concern, receiver, trustee, executor, administrator, agent, institution, association, partnership, limited liability company, company, corporation, or person acting under a declaration of trust or as an operator under a lease agreement or unitization agreement;(5) Property shall mean the right to produce crude oil or natural gas which arises from a lease, fee, or mineral interest. A property owner may treat as a separate property each separate and distinct producing reservoir subject to the same right to produce crude oil or natural gas if such reservoir is recognized by the Nebraska Oil and Gas Conservation Commission as a producing formation that is separate and distinct from and not in communication with any other producing formation;(6) Producer shall mean the owner of a well or wells capable of producing oil or gas or both or any person who owns and operates a lease or a unit of producing leases in which other persons own interests, with respect to such well or wells;(7) Stripper oil shall mean oil produced from a property where the base production level is ten or fewer barrels per day; and(8) Nonstripper oil shall mean oil produced from a property where the base production level is more than ten barrels per day.Source   Laws 1955, c. 219, § 1, p. 611;   Laws 1967, c. 351, § 1, p. 932;   Laws 1983, LB 228, § 1;   Laws 1983, LB 224, § 1;   Laws 1993, LB 121, § 351.
NE Code § 57-702 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-702 - Tax; levy; persons liable; due and payable; lien.

57-702.  Tax; levy; persons liable; due and payable; lien.(1) Commencing on January 1, 1956, and for each subsequent year, taxes are hereby levied on oil and natural gas severed from the soil of this state, except such oil or gas as is used only in severing operations or for repressuring or recycling purposes. Such taxes shall: (a) Be paid by (i) the first purchaser, if such oil or natural gas is sold in the state, or (ii) the person severing such oil or gas if such oil or natural gas is sold outside the state; and (b) become due and payable monthly, as provided by Chapter 57, article 7.(2) The state shall have a prior and preferred lien, which shall arise when the tax levied in subsection (1) of this section is delinquent as provided in section 57-704, for the amount of the taxes, penalties, and interest imposed pursuant to Chapter 57, article 7, on:(a) The oil or gas to which the tax applies that is possessed by the producer, first purchaser, or subsequent purchaser;(b) The leasehold interest, oil or gas rights, the value of oil or gas rights, and other interests, including oil or gas produced and oil or gas runs owned by a person liable for the tax;(c) Equipment, tools, tanks, and other implements used on the leasehold from which the oil or gas is produced; and(d) Any other property not exempt from forced sale owned by the person liable for the tax.As soon as possible after such lien arises, the Tax Commissioner shall cause such lien to be filed in the office of the appropriate filing officer.Source   Laws 1955, c. 219, § 2, p. 611;   Laws 1983, LB 228, § 2;   Laws 1983, LB 224, § 2;   Laws 1986, LB 1027, § 196.
NE Code § 57-703 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-703 - Tax; levy on resources severed; rate.

57-703.  Tax; levy on resources severed; rate.The taxes levied by section 57-702 shall be levied upon the value of the resources severed, and shall be paid at the rate of three percent of the value of nonstripper oil and natural gas, except that oil produced from properties producing stripper oil shall be subject to a two percent severance tax. The value of oil and natural gas shall be computed immediately after such severance at the place where the same were severed.Source   Laws 1955, c. 219, § 3, p. 611;   Laws 1981, LB 257, § 1;   Laws 1983, LB 228, § 3.
NE Code § 57-704 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-704 - Taxes; payment; time; statement; filing; form; contents.

57-704.  Taxes; payment; time; statement; filing; form; contents.All taxes levied, as provided by sections 57-701 to 57-714, shall be due and payable in monthly installments on or before the last day of the month next succeeding the month in which the resources were severed. If the final filing date falls on a Saturday, Sunday, or legal holiday, the next secular or business day shall be the final filing date. Such reports shall be considered filed on time if mailed in an envelope properly addressed to the Tax Commissioner and postmarked before midnight of the final filing date. The person required to make payments pursuant to section 57-702 shall, on or before the last day of the month next succeeding the month in which the resources were severed, make out and file with the Tax Commissioner a report or return for the preceding month in such form as may be prescribed by the Tax Commissioner showing: The business conducted by the person engaged in the severing during the preceding month; the kind and gross quantity and value of the resources so severed; the location of the place or places where the same were severed; and such other information as the Tax Commissioner may require.Source   Laws 1955, c. 219, § 4, p. 612;   Laws 1967, c. 351, § 2, p. 932;   Laws 1983, LB 224, § 3.
NE Code § 57-705 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-705 - Tax; remittance; Severance Tax Fund; Severance Tax Administration Fund; created; use.

57-705.  Tax; remittance; Severance Tax Fund; Severance Tax Administration Fund; created; use.(1) All severance taxes levied by Chapter 57, article 7, shall be paid to the Tax Commissioner. He or she shall remit all such money received to the State Treasurer. All such money received by the State Treasurer shall be credited to a fund to be known as the Severance Tax Fund. An amount equal to one percent of the gross severance tax receipts, excluding those receipts from tax derived from oil and natural gas severed from school lands, credited to the fund shall be credited by the State Treasurer, upon the last day of each month, to the Severance Tax Administration Fund to be used for the expenses of administering Chapter 57, article 7. Transfers may be made from the Severance Tax Administration Fund to the General Fund at the direction of the Legislature. The balance of the Severance Tax Fund received from school lands shall be credited by the State Treasurer, upon the last day of each month, to the permanent school fund.(2) Of the balance of the Severance Tax Fund received from other than school lands (a) the Legislature may transfer an amount to be determined by the Legislature through the appropriations process up to three hundred thousand dollars for each year to the State Energy Cash Fund, (b) the Legislature may transfer an amount to be determined by the Legislature through the appropriations process up to thirty thousand dollars for each year to the Public Service Commission for administration of the Municipal Rate Negotiations Revolving Loan Fund, and (c) the remainder shall be credited and inure to the permanent school fund.Source   Laws 1955, c. 219, § 5, p. 612;   Laws 1959, c. 261, § 1, p. 899;   Laws 1967, c. 351, § 3, p. 933;   Laws 1981, LB 257, § 2;   Laws 1982, LB 799, § 1;   Laws 1983, LB 228, § 4;   Laws 1983, LB 607, § 2;   Laws 1985, LB 126, § 1;   Laws 1986, LB 258, § 10;   Laws 1989, LB 727, § 2;   Laws 1993, LB 5, § 2;   Laws 1993, LB 364, § 20;   Laws 1993, LB 670, § 1;  Laws 2000, LB 1369, § 1;  Laws 2003, LB 790, § 58;  Laws 2009, LB316, § 15;  Laws 2009, First Spec. Sess., LB3, § 32;  Laws 2019, LB302, § 60;  Laws 2021, LB509, § 5.   Effective Date: August 28, 2021
NE Code § 57-706 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-706 - Tax; security; notice; use.

57-706.  Tax; security; notice; use.The Tax Commissioner, whenever he or she deems it necessary to insure compliance with the provisions of sections 57-701 to 57-719, may require any person subject to the tax to deposit with the Tax Commissioner suitable indemnity bond to insure payment of the taxes, levied under the provisions of sections 57-701 to 57-719, as the Tax Commissioner may determine. Such security may be used if it becomes necessary to collect any tax, interest, or penalty due. Notice of the use thereof shall be given to such person by mail.Source   Laws 1955, c. 219, § 6, p. 612;   Laws 1957, c. 242, § 48, p. 860;   Laws 1967, c. 351, § 4, p. 934;  Laws 2012, LB727, § 14.
NE Code § 57-707 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-707 - Reports; payment of tax.

57-707.  Reports; payment of tax.Except as otherwise provided in sections 57-701 to 57-714, the reports required under the provisions of sections 57-701 to 57-714 shall be made and the taxes paid by the person required to make payments pursuant to section 57-702.Source   Laws 1955, c. 219, § 7, p. 613;   Laws 1983, LB 224, § 4.
NE Code § 57-708 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-708 - Tax; deductions permitted.

57-708.  Tax; deductions permitted.The person, remitting to the Tax Commissioner the taxes levied by the provisions of sections 57-701 to 57-714, shall deduct, from the amount due the persons owning an interest in the oil or gas or in the proceeds thereof at the time of severance, the proportionate amount of such taxes before making payment to such persons.Source   Laws 1955, c. 219, § 8, p. 613;   Laws 1967, c. 351, § 5, p. 934.
NE Code § 57-709 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-709 - Tax; delinquent; action.

57-709.  Tax; delinquent; action.The Tax Commissioner may bring an action against any person engaged in the severing of the oil or natural gas, or when such resources are sold in the state, against the first purchaser of the oil or natural gas, for the collection of taxes which are due and delinquent under the provisions of sections 57-701 to 57-714.Source   Laws 1955, c. 219, § 9, p. 613;   Laws 1967, c. 351, § 6, p. 934;   Laws 1983, LB 224, § 5.
NE Code § 57-710 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-710 - Tax; when delinquent; interest; penalty.

57-710.  Tax; when delinquent; interest; penalty.The tax provided by sections 57-701 to 57-714 shall become delinquent after the last day of each month as provided in section 57-704. Any such tax not paid within the time specified shall bear interest at the rate specified in section 45-104.02, as such rate may from time to time be adjusted, from the date of delinquency until paid, and such tax together with the interest shall be a lien as provided in section 57-702. The Tax Commissioner shall charge and collect a penalty for the delinquency in the amount of one percent of the delinquent taxes for each month, or part thereof, that the delinquency has continued, but in no event shall the penalty be more than twenty-five percent of the delinquent taxes. The Tax Commissioner may waive all or part of the penalty provided in this section but shall not waive the interest.Source   Laws 1955, c. 219, § 10, p. 613;   Laws 1967, c. 351, § 7, p. 934;   Laws 1983, LB 224, § 6;   Laws 1986, LB 1027, § 197;   Laws 1992, Fourth Spec. Sess., LB 1, § 6.
NE Code § 57-712 (2021)
2021 Nebraska Revised Statutes|Chapter 57 - Minerals, Oil, and Gas|57-712 - Tax Commissioner; supervise tax collections.

57-712.  Tax Commissioner; supervise tax collections.It is hereby made the duty of the Tax Commissioner to supervise and enforce collections of all taxes that may be due under the provisions of sections 57-701 to 57-714.Source   Laws 1955, c. 219, § 12, p. 613;   Laws 1967, c. 351, § 8, p. 935.