reglab/housing_qa huggingface dataset:
NE Code § 66-723 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-723 - Corporate officer or employee; personal liability; collection of taxes; procedures; hearing.

66-723.  Corporate officer or employee; personal liability; collection of taxes; procedures; hearing.(1) Any corporate officer or employee with the authority to decide whether the corporation will pay the taxes imposed upon a corporation by the motor fuel laws, to file any reports or returns required by the motor fuel laws, or to perform any other act required of a corporation under the motor fuel laws shall be personally liable for the payment of the taxes, interest, penalties, or other administrative penalties in the event of willful failure on his or her part to have the corporation perform such act. Such taxes shall be collected in the same manner as provided under the Uniform State Tax Lien Registration and Enforcement Act.(2) Within sixty days after the day on which the notice and demand are made for the payment of such taxes, any corporate officer or employee seeking to challenge the Tax Commissioner's determination as to his or her personal liability for the corporation's unpaid taxes may petition for a redetermination. The petition may include a request for the redetermination of the personal liability of the corporate officer or employee, the redetermination of the amount of the corporation's unpaid taxes, or both. If a petition for redetermination is not filed within the sixty-day period, the determination becomes final at the expiration of the period.(3) If the requirements prescribed in subsection (2) of this section are satisfied, the Tax Commissioner shall abate collection proceedings and shall grant the corporate officer or employee an oral hearing and give him or her ten days' notice of the time and place of such hearing. The Tax Commissioner may continue the hearing from time to time as necessary.(4) Any notice required under this section shall be served personally or by mail in the manner provided in section 66-721.(5) If the Tax Commissioner determines that further delay in the collection of such taxes from the corporate officer or employee will jeopardize future collection proceedings, nothing in this section shall prevent the immediate collection of such taxes.(6) For purposes of this section:(a) Corporation shall mean any corporation and any other entity that is taxed as a corporation under the Internal Revenue Code;(b) Taxes shall mean all taxes and additions to taxes including interest and penalties imposed under the motor fuel laws which are administered by the Tax Commissioner; and(c) Willful failure shall mean that failure which was the result of an intentional, conscious, and voluntary action.Source   Laws 1991, LB 627, § 118;   Laws 1993, LB 440, § 13;   Laws 1996, LB 1041, § 2;  Laws 2000, LB 1067, § 29;  Laws 2008, LB914, § 4. Cross References  Uniform State Tax Lien Registration and Enforcement Act, see section 77-3901.
NE Code § 66-724 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-724 - Deficiency; late payment; interest.

66-724.  Deficiency; late payment; interest.All deficiencies determined by the department and any tax paid after the time provided shall accrue interest at the rate specified in section 45-104.02, as such rate may from time to time be adjusted, on such deficiency or late payment from the date such tax was due to the date of payment.Source   Laws 1991, LB 627, § 119;   Laws 1992, Fourth Spec. Sess., LB 1, § 9.
NE Code § 66-725 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-725 - Department; examination of records; investigations.

66-725.  Department; examination of records; investigations.The department may examine the records of any person holding a license or permit, required to hold a license or permit, or purchasing motor fuel without the payment of tax at any time during regular business hours and make such other investigations as it deems necessary for the proper and efficient administration and enforcement of the motor fuel laws.Source  Laws 1991, LB 627, § 120.
NE Code § 66-728 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-728 - Jurisdiction.

66-728.  Jurisdiction.An offense committed in violation of section 66-727 shall be deemed an act committed in part in the principal office of the department. The Attorney General shall have concurrent jurisdiction with the county attorney in the prosecution of such offenses which may be conducted in any county in which the offender resides or has a place of business or in which the crime was committed.Source  Laws 1991, LB 627, § 123.
NE Code § 66-729 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-729 - Permit or license; issuance; when; department; powers and duties.

66-729.  Permit or license; issuance; when; department; powers and duties.After reviewing an application received in proper form, the department may issue to the applicant a permit or license. The department may refuse to issue a permit or license to any person:(1) Who previously had a permit or license issued under the motor fuel laws of any state which, prior to the time of filing the application, has been suspended or canceled for cause;(2) Who is a subterfuge for the real party in interest whose license, prior to the time of filing the application, has been suspended or canceled for cause;(3) Which has as a partner, limited liability company member, or shareholder, with a ten percent or larger ownership interest, any person who is unable to obtain a license or permit in his or her own name;(4) Who is not in compliance with requirements of the State Fire Marshal regarding underground storage tanks;(5) Who is not in compliance with the Department of Agriculture regarding weights and measures;(6) Who has been convicted of a felony in the last ten years; or(7) Upon other sufficient cause being shown.Before such refusal, the department shall grant the applicant a hearing and shall grant him or her at least ten days' written notice of the time and place.Source   Laws 1991, LB 627, § 124;   Laws 1993, LB 121, § 399;   Laws 1994, LB 884, § 83;   Laws 1996, LB 1121, § 9.
NE Code § 66-731 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-731 - Department; computer system; shared information.

66-731.  Department; computer system; shared information.(1) The department shall develop, implement, and maintain a computer system for the automated recording and analysis of the motor vehicle fuel tax, the diesel fuel tax, and related information. The system shall be capable of directly accepting and recording data filed by magnetic media.(2) The department shall share information pertaining to motor fuel use, tax collection, and related information with the Department of Agriculture, the State Fire Marshal, and the Nebraska State Patrol. The information shall be made available to these agencies and to any other state, federal, or local agency with a valid need for the information as determined by the Department of Revenue.(3) The department may forward to any agency in this state, to the officials to whom are entrusted the enforcement of the motor fuel tax laws of any other state, the District of Columbia, the United States, its territories and possessions, and the provinces or the Dominion of Canada, or to any other person any information which the department may have relative to the receipt, storage, delivery, sale, use, or other disposition of motor fuel.(4) The department may forward to any person statistical information, lists of licensees or permitholders, or totals for any licensee or permitholder.Source   Laws 1991, LB 627, § 126;   Laws 1994, LB 1160, § 103;   Laws 1996, LB 1121, § 10.
NE Code § 66-732 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-732 - Department of Revenue, Attorney General, and Nebraska State Patrol; duties.

66-732.  Department of Revenue, Attorney General, and Nebraska State Patrol; duties.With funds appropriated for such purposes, the department, the Attorney General, and the Nebraska State Patrol shall each dedicate staff personnel and associated costs for the training of personnel and the review, development, enforcement, and prosecution of the motor fuel laws and the penalties associated with the failure to completely comply with the motor fuel laws, rules, and regulations.It is the intent of this Legislature that the activities of the department, the Attorney General, and the Nebraska State Patrol be coordinated with activities of each other and all other local, state, and federal agencies involved with the development and enforcement of related laws, rules, and regulations.Source   Laws 1991, LB 627, § 127;   Laws 1992, LB 1013, § 18.
NE Code § 66-733 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-733 - Producers, suppliers, distributors, wholesalers, and importers; cash bond required; funds created; investment.

66-733.  Producers, suppliers, distributors, wholesalers, and importers; cash bond required; funds created; investment.(1) All motor fuel producers, suppliers, distributors, wholesalers, and importers licensed under section 3-149 or 66-484 and all retailers licensed under section 66-6,106 shall jointly furnish a cash bond to the state to secure the payment of all fuel taxes.(2) The cash bond shall be held by the State Treasurer in a motor fuel trust fund, which fund is hereby created, for the benefit of producers, suppliers, distributors, wholesalers, importers, and retailers. No producer, supplier, distributor, wholesaler, importer, or retailer shall have any claim or rights against the fund as a separate person. Any money in the diesel fuel importers trust fund and the motor vehicle fuel importers trust fund on March 30, 1995, shall be transferred to the motor fuel trust fund on such date.(3) All funds in the trust fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act and may be pooled with other funds for the purposes of section 72-1267.Source   Laws 1985, LB 273, § 25;   R.S.1943, (1990), § 66-610.01;   Laws 1991, LB 627, § 128;   Laws 1994, LB 1066, § 52;   Laws 1994, LB 1160, § 104;   Laws 1995, LB 182, § 56;  Laws 2004, LB 983, § 53.  Cross References   Nebraska Capital Expansion Act, see section 72-1269.  Nebraska State Funds Investment Act, see section 72-1260.
NE Code § 66-734 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-734 - Cash bond; contribution; how collected.

66-734.  Cash bond; contribution; how collected.(1) The contribution for the cash bond required in section 66-733 shall be collected by the department each tax period with the tax return for all such periods beginning on and after September 30, 1985. The amount due shall be deemed to be tax for the purpose of collection or refund.(2) The amount collected each tax period from the motor fuel producers, suppliers, distributors, wholesalers, importers, and retailers shall be the portion of the commission allowed which equals one-fourth of one percent of the total tax due.(3) The contributions from the motor fuel producers, suppliers, distributors, wholesalers, importers, and retailers shall continue to be collected until the amount in the trust fund, including interest earned, is equal to one percent of the total motor fuel tax collected during the preceding year. The contributions shall resume whenever the amount is less than one-half of one percent of the motor fuel tax collected during the preceding year.(4) The department shall notify the producers, suppliers, distributors, wholesalers, importers, and retailers whenever it is necessary for the contributions to resume. The contributions shall begin with the first tax return that is due at least thirty days after notice is provided by the department.Source   Laws 1985, LB 273, § 26;   R.S.1943, (1990), § 66-610.02;   Laws 1991, LB 627, § 129;   Laws 1994, LB 1160, § 105;   Laws 1995, LB 182, § 57;  Laws 2004, LB 983, § 54.
NE Code § 66-735 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-735 - Trust fund; use; delinquency; certification; State Treasurer; duties.

66-735.  Trust fund; use; delinquency; certification; State Treasurer; duties.(1) Money in the trust fund created pursuant to section 66-733 shall be used solely for the purpose of preventing a loss to the state for fuel taxes that are not paid.(2) Whenever the department determines that fuel tax has been delinquent for ninety days, it shall certify the delinquent amount of tax and the interest due thereon to the State Treasurer. The certification shall include the specific fund into which the tax would have been deposited if received.(3) Upon receipt of the certification, the State Treasurer shall transfer the amount to the fund identified.(4) Such transfer shall not affect the liability of the producer, supplier, distributor, wholesaler, importer, or retailer to the state.Source   Laws 1985, LB 273, § 27;   Laws 1988, LB 1039, § 10;   R.S.1943, (1990), § 66-610.03;   Laws 1991, LB 627, § 130;   Laws 1994, LB 1160, § 106;   Laws 1995, LB 182, § 58;  Laws 2004, LB 983, § 55.
NE Code § 66-736 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-736 - Cash bond; contribution; refund; return of trust fund.

66-736.  Cash bond; contribution; refund; return of trust fund.(1) A refund of the contributions made pursuant to section 66-734 shall be made only when there is a refund of the tax on which the contribution is calculated or when there was an error in the calculation.(2) If the cash bond is abolished, the money in the trust fund shall be returned to the producers, suppliers, distributors, wholesalers, importers, and retailers who are then licensed by increasing the commission by the amount specified for the contributions. The reduction in collections because of the additional amount allowed to the producers, suppliers, distributors, wholesalers, importers, and retailers shall be replaced by a transfer from the cash bond to the appropriate highway fund.Source   Laws 1985, LB 273, § 28;   R.S.1943, (1990), § 66-610.04;   Laws 1991, LB 627, § 131;   Laws 1994, LB 1160, § 107;   Laws 1995, LB 182, § 59;  Laws 2004, LB 983, § 56.
NE Code § 66-739 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-739 - Motor Fuel Tax Enforcement and Collection Cash Fund; created; use; investment.

66-739.  Motor Fuel Tax Enforcement and Collection Cash Fund; created; use; investment.There is hereby created the Motor Fuel Tax Enforcement and Collection Cash Fund. Such fund shall consist of appropriations to the fund and money transferred to it pursuant to section 39-2215. The fund shall be used exclusively for the costs of the Department of Revenue in carrying out its duties under the Compressed Fuel Tax Act, the Petroleum Release Remedial Action Act, the State Aeronautics Act, and sections 66-482 to 66-4,149, 66-501 to 66-531, and 66-712 to 66-736 and other related costs for the Department of Agriculture and the Nebraska State Patrol, except that transfers may be made from the fund to the General Fund at the direction of the Legislature. Any money in the Motor Fuel Tax Enforcement and Collection Cash Fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.Source   Laws 1991, LB 627, § 142;   Laws 1994, LB 1066, § 53;   Laws 1994, LB 1160, § 110;  Laws 2009, First Spec. Sess., LB3, § 40;  Laws 2019, LB512, § 8.  Cross References   Compressed Fuel Tax Act, see section 66-697.  Nebraska Capital Expansion Act, see section 72-1269.  Nebraska State Funds Investment Act, see section 72-1260.  Petroleum Release Remedial Action Act, see section 66-1501.  State Aeronautics Act, see section 3-154.
NE Code § 66-741 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-741 - Federally recognized Indian tribe; agreement with state; authorized.

66-741.  Federally recognized Indian tribe; agreement with state; authorized.(1) The Governor or his or her designated representative may negotiate an agreement with the governing body of any federally recognized Indian tribe within the State of Nebraska concerning the collection and dissemination of any motor fuel tax on sales of motor fuel made on a federally recognized Indian reservation or on land held in trust for a Nebraska-based federally recognized Indian tribe. The agreement shall specify:(a) Its duration;(b) Its purpose;(c) Provisions for administering, collecting, and enforcing the agreement;(d) Remittance of taxes collected;(e) The division of the proceeds of the tax between the parties;(f) The method to be employed in accomplishing the partial or complete termination of the agreement; and(g) Any other necessary and proper matters.(2) The agreement shall require that the state motor fuel tax and any tribal motor fuel tax be identical in rate and base of transactions.(3) An Indian tribe accepting an agreement under this section shall agree not to license or otherwise authorize an individual tribal member or other person or entity to sell motor fuel in violation of the terms of the agreement.Source  Laws 2001, LB 172, § 11;  Laws 2007, LB537, § 1.
NE Code § 66-820 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-820 - Transferred to section 66-1338.

66-820.  Transferred to section 66-1338.
NE Code § 66-821 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-821 - Terms, defined.

66-821.  Terms, defined.For purposes of sections 66-821 to 66-824, unless the context otherwise requires:(1) Gasohol shall mean gasoline which contains a minimum of ten percent blend of an agricultural ethyl alcohol whose purity shall be at least ninety-nine percent alcohol, excluding denaturant, produced from cereal grains or domestic agricultural commodities; and(2) Department shall mean the Department of Transportation.Source   Laws 1979, LB 74, § 1;   Laws 1981, LB 104, § 3;   Laws 1985, LB 346, § 5;  Laws 2017, LB339, § 242.
NE Code § 66-822 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-822 - Department; motor vehicles; use of gasohol.

66-822.  Department; motor vehicles; use of gasohol.The department shall, not later than July 1, 1980, implement a program of using gasohol as fuel in motor vehicles owned or operated by the department which are designed to operate on such fuel.Source   Laws 1979, LB 74, § 2;  Laws 2017, LB339, § 243.
NE Code § 66-823 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-823 - Department; gasohol; storage and dispensing facilities.

66-823.  Department; gasohol; storage and dispensing facilities.The department shall provide storage and dispensing facilities at various sites in the state which will make gasohol reasonably accessible to all department vehicles equipped for its use.Source  Laws 1979, LB 74, § 3.
NE Code § 66-824 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-824 - Department; gasohol; use; conditions.

66-824.  Department; gasohol; use; conditions.The department shall be required to comply with sections 66-821 to 66-824 only to the extent that gasohol supplies are available. The department shall purchase gasohol for use in its motor vehicles only if, and to the extent that, the cost of the gasohol does not exceed the cost of the fuel otherwise used in such vehicle by more than ten percent.Source  Laws 1979, LB 74, § 4.
NE Code § 66-825 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-825 - Unconstitutional.

66-825.  Unconstitutional.Source  Note: The Revisor of Statutes has pursuant to section 49-705 omitted sections 66-825 to 66-841 because the Supreme Court in State ex rel. Douglas v. Thone, 204 Neb. 836, 286 N.W.2d 249 (1979), held such sections from LB 571, Laws 1979, to be unconstitutional.
NE Code § 66-826 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-826 - Unconstitutional.

66-826.  Unconstitutional.Source  Note: The Revisor of Statutes has pursuant to section 49-705 omitted sections 66-825 to 66-841 because the Supreme Court in State ex rel. Douglas v. Thone, 204 Neb. 836, 286 N.W.2d 249 (1979), held such sections from LB 571, Laws 1979, to be unconstitutional.
NE Code § 66-827 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-827 - Unconstitutional.

66-827.  Unconstitutional.Source  Note: The Revisor of Statutes has pursuant to section 49-705 omitted sections 66-825 to 66-841 because the Supreme Court in State ex rel. Douglas v. Thone, 204 Neb. 836, 286 N.W.2d 249 (1979), held such sections from LB 571, Laws 1979, to be unconstitutional.
NE Code § 66-828 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-828 - Unconstitutional.

66-828.  Unconstitutional.Source  Note: The Revisor of Statutes has pursuant to section 49-705 omitted sections 66-825 to 66-841 because the Supreme Court in State ex rel. Douglas v. Thone, 204 Neb. 836, 286 N.W.2d 249 (1979), held such sections from LB 571, Laws 1979, to be unconstitutional.
NE Code § 66-829 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-829 - Unconstitutional.

66-829.  Unconstitutional.Source  Note: The Revisor of Statutes has pursuant to section 49-705 omitted sections 66-825 to 66-841 because the Supreme Court in State ex rel. Douglas v. Thone, 204 Neb. 836, 286 N.W.2d 249 (1979), held such sections from LB 571, Laws 1979, to be unconstitutional.
NE Code § 66-830 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-830 - Unconstitutional.

66-830.  Unconstitutional.Source  Note: The Revisor of Statutes has pursuant to section 49-705 omitted sections 66-825 to 66-841 because the Supreme Court in State ex rel. Douglas v. Thone, 204 Neb. 836, 286 N.W.2d 249 (1979), held such sections from LB 571, Laws 1979, to be unconstitutional.
NE Code § 66-831 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-831 - Unconstitutional.

66-831.  Unconstitutional.Source  Note: The Revisor of Statutes has pursuant to section 49-705 omitted sections 66-825 to 66-841 because the Supreme Court in State ex rel. Douglas v. Thone, 204 Neb. 836, 286 N.W.2d 249 (1979), held such sections from LB 571, Laws 1979, to be unconstitutional.
NE Code § 66-832 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-832 - Unconstitutional.

66-832.  Unconstitutional.Source  Note: The Revisor of Statutes has pursuant to section 49-705 omitted sections 66-825 to 66-841 because the Supreme Court in State ex rel. Douglas v. Thone, 204 Neb. 836, 286 N.W.2d 249 (1979), held such sections from LB 571, Laws 1979, to be unconstitutional.
NE Code § 66-833 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-833 - Unconstitutional.

66-833.  Unconstitutional.Source  Note: The Revisor of Statutes has pursuant to section 49-705 omitted sections 66-825 to 66-841 because the Supreme Court in State ex rel. Douglas v. Thone, 204 Neb. 836, 286 N.W.2d 249 (1979), held such sections from LB 571, Laws 1979, to be unconstitutional.
NE Code § 66-834 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-834 - Unconstitutional.

66-834.  Unconstitutional.Source  Note: The Revisor of Statutes has pursuant to section 49-705 omitted sections 66-825 to 66-841 because the Supreme Court in State ex rel. Douglas v. Thone, 204 Neb. 836, 286 N.W.2d 249 (1979), held such sections from LB 571, Laws 1979, to be unconstitutional.
NE Code § 66-835 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-835 - Unconstitutional.

66-835.  Unconstitutional.Source  Note: The Revisor of Statutes has pursuant to section 49-705 omitted sections 66-825 to 66-841 because the Supreme Court in State ex rel. Douglas v. Thone, 204 Neb. 836, 286 N.W.2d 249 (1979), held such sections from LB 571, Laws 1979, to be unconstitutional.