reglab/housing_qa huggingface dataset:
NE Code § 66-4,101 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-4,101 - Highway Allocation Fund; share of counties and municipalities; how used.

66-4,101.  Highway Allocation Fund; share of counties and municipalities; how used.Any county may by resolution of the county board, any city may by ordinance of the mayor and city council, and any village may by ordinance of the chairperson and board of trustees issue bonds for the construction of roads of the county and street and state highway or federal-aid routes of cities and villages and to pay the interest on and to retire any such bonds by pledging funds received from the Highway Allocation Fund. Any city of the primary class may by ordinance of the mayor and city council issue bonds for the construction of offstreet parking facilities of such city and to pay the interest on and to retire any such bonds by pledging funds received from the Highway Allocation Fund.The issuance of bonds by any county, city, or village under the authority of this section shall not be subject to any charter or statutory limitations of indebtedness or be subject to any restrictions imposed upon or conditions precedent to the exercise of the powers of counties, cities, and villages to issue bonds or evidences of indebtedness which may be contained in such charters or other statutes. Any county, city, or village which has heretofore or may hereafter issue bonds under the authority of this section shall levy property taxes upon all the taxable property in such county, city, or village issuing such bonds at such rate or rates within any applicable charter, statutory, or constitutional limitations as will provide funds which, together with receipts from the Highway Allocation Fund pledged to the payment of such bonds and any other money made available and used for that purpose, will be sufficient to pay the principal of and interest on such bonds as they severally mature.Source   Laws 1965, c. 392, § 2, p. 1254;   Laws 1967, c. 401, § 2, p. 1259;   Laws 1969, c. 530, § 2, p. 2170;   Laws 1972, LB 866, § 4;   R.S.1943, (1990), § 66-423.01;   Laws 1992, LB 719A, § 157.
NE Code § 66-4,102 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-4,102 - Highway Allocation Fund; street intersection, defined.

66-4,102.  Highway Allocation Fund; street intersection, defined.As used in sections 66-4,101 and 66-4,102, street intersection shall include geometric design elements extending beyond the intersection of two streets to include construction involving curvature for turning movements, turning roadways, deceleration and acceleration lanes, median lanes, median openings, design and construction for U-turns, sight distances, and channelization, together with necessary traffic controls, including such construction as is necessary for traffic both entering and leaving the actual street intersection.Source   Laws 1965, c. 392, § 3, p. 1254;   Laws 1972, LB 1065, § 2;   R.S.1943, (1990), § 66-423.02.
NE Code § 66-4,103 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-4,103 - Interstate commerce exemption.

66-4,103.  Interstate commerce exemption.The provisions of sections 66-482 to 66-4,103 shall not apply or be construed to apply to foreign or interstate commerce, except insofar as the same may be permitted under the provisions of the Constitution and laws of the United States.Source   Laws 1925, c. 172, § 10, p. 452;   C.S.1929, § 66-409;   R.S.1943, § 66-420;   Laws 1987, LB 523, § 8;   R.S.1943, (1990), § 66-420;  Laws 2008, LB846, § 9. Annotations Since tax imposed is upon use and distribution of gasoline, it is not a tax on interstate commerce. State v. Smith, 135 Neb. 423, 281 N.W. 851 (1938); Burke v. Bass, 123 Neb. 297, 242 N.W. 606 (1932).
NE Code § 66-4,104 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-4,104 - Transferred to section 66-525.

66-4,104.  Transferred to section 66-525.
NE Code § 66-4,106 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-4,106 - Excise tax; payment; report; duty to collect.

66-4,106.  Excise tax; payment; report; duty to collect.Every person using motor fuels subject to taxation on the use thereof under sections 66-4,105 and 66-4,114 shall pay the excise taxes and make a report concerning the same to the department in like manner, form, and time as is required by sections 66-488 and 66-489 for producers, suppliers, distributors, wholesalers, or importers of motor fuels. No such payment of tax or report shall be required if such tax has been paid and the report has been made for such user by any producer, supplier, distributor, wholesaler, or importer licensed under section 66-484. Producers, suppliers, distributors, wholesalers, or importers or other persons having paid such tax or liable for its payment shall collect the amount thereof from any person to whom such motor fuels are sold in this state along with the selling price thereof.Source   Laws 1931, c. 130, § 2, p. 364;   C.S.Supp.,1941, § 66-417;   Laws 1943, c. 141, § 2, p. 485;   R.S.1943, § 66-429;   Laws 1963, c. 373, § 9, p. 1199;   Laws 1988, LB 1039, § 6;   R.S.1943, (1990), § 66-429;   Laws 1991, LB 627, § 28;   Laws 1994, LB 1160, § 69;  Laws 2004, LB 983, § 20.
NE Code § 66-4,107 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-4,107 - Transferred to section 66-526.

66-4,107.  Transferred to section 66-526.
NE Code § 66-4,108 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-4,108 - Transferred to section 66-527.

66-4,108.  Transferred to section 66-527.
NE Code § 66-4,109 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-4,109 - Transferred to section 66-528.

66-4,109.  Transferred to section 66-528.
NE Code § 66-4,110 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-4,110 - Transferred to section 66-529.

66-4,110.  Transferred to section 66-529.
NE Code § 66-4,111 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-4,111 - Transferred to section 66-530.

66-4,111.  Transferred to section 66-530.
NE Code § 66-4,112 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-4,112 - Transferred to section 66-531.

66-4,112.  Transferred to section 66-531.
NE Code § 66-4,113 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-4,113 - Transferred to section 66-719.01.

66-4,113.  Transferred to section 66-719.01.
NE Code § 66-4,114 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-4,114 - Motor fuels; importation; liable for tax; exception.

66-4,114.  Motor fuels; importation; liable for tax; exception.Motor fuels in the supply tank of any qualified motor vehicle as defined in section 66-1416 which is regularly connected with the carburetor of the engine of any such vehicle and which is brought into this state shall be liable for the payment of the tax imposed by this state upon motor fuels under sections 66-489, 66-489.02, and 66-4,105 except when a trip permit is used as provided in the International Fuel Tax Agreement Act.Source   Laws 1935, c. 160, § 2, p. 584;   C.S.Supp.,1941, § 66-426;   R.S.1943, § 66-441;   Laws 1967, c. 403, § 1, p. 1262;   Laws 1981, LB 360, § 8;   R.S.1943, (1990), § 66-441;   Laws 1991, LB 627, § 37;   Laws 1992, LB 1013, § 5;   Laws 1996, LB 1218, § 18;  Laws 2000, LB 1067, § 7;  Laws 2004, LB 983, § 21;  Laws 2008, LB846, § 12. Cross References  International Fuel Tax Agreement Act, see section 66-1401.
NE Code § 66-4,116 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-4,116 - Motor fuels; transportation; interstate commerce exempt.

66-4,116.  Motor fuels; transportation; interstate commerce exempt.The Legislature declares that it does not intend to place any burden upon the transportation of motor fuels in interstate commerce under such circumstances as the Constitution and statutes of the United States of America preclude, but deems the tax provided for in section 66-4,114 and the regulations as provided herein to be necessary to the effective collection of a tax on motor fuels used in motor vehicles upon the highways of this state.Source   Laws 1935, c. 160, § 5, p. 585;   C.S.Supp.,1941, § 66-429;   R.S.1943, § 66-444;   R.S.1943, (1990), § 66-444;  Laws 2004, LB 983, § 22.
NE Code § 66-4,117 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-4,117 - Motor vehicle fuel tax law; enforcement; rules and regulations.

66-4,117.  Motor vehicle fuel tax law; enforcement; rules and regulations.The department or any peace officer of this state shall enforce sections 66-4,114 to 66-4,117. The department shall adopt and promulgate reasonable rules and regulations intended to collect revenue arising under such sections and for the payment thereof.Source   Laws 1935, c. 160, § 1, p. 583;   C.S.Supp.,1941, § 66-425;   R.S.1943, § 66-440;   R.S.1943, (1990), § 66-440;   Laws 1991, LB 627, § 36.
NE Code § 66-4,124.01 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-4,124.01 - Tax credit gasoline; certain purchases; repeal of section, effect.

66-4,124.01.  Tax credit gasoline; certain purchases; repeal of section, effect.The repeal of section 66-4,124 by Laws 2004, LB 983, applies to motor fuels purchased during any tax year ending or deemed to end on or after January 1, 2005, under the Internal Revenue Code.Source Laws 2004, LB 983, § 24.
NE Code § 66-4,138 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-4,138 - Note: This section was transferred in 1991 from section 66-471. Laws 1985, LB 346, section 9 provided for a repeal of section 66-471 with an operative date of January 1, 1993.

66-4,138.  Note: This section was transferred in 1991 from section 66-471. Laws 1985, LB 346, section 9 provided for a repeal of section 66-471 with an operative date of January 1, 1993.
NE Code § 66-4,139 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-4,139 - Note: This section was transferred in 1991 from section 66-472. Laws 1985, LB 346, section 9 provided for a repeal of section 66-472 with an operative date of January 1, 1993.

66-4,139.  Note: This section was transferred in 1991 from section 66-472. Laws 1985, LB 346, section 9 provided for a repeal of section 66-472 with an operative date of January 1, 1993.
NE Code § 66-4,140 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-4,140 - Motor fuels; excise tax; disposition; payment.

66-4,140.  Motor fuels; excise tax; disposition; payment.(1) Each producer, supplier, distributor, wholesaler, or importer required by section 66-489 to pay motor fuels taxes shall, in addition to all other taxes provided by law, pay an excise tax at a rate set pursuant to section 66-4,144 for motor fuels received, imported, produced, refined, manufactured, blended, or compounded by such producer, supplier, distributor, wholesaler, or importer within the State of Nebraska as motor fuels suitable for retail sale. All sums of money received under this section shall be credited to the Highway Trust Fund. Credits and refunds of such tax allowed to producers, suppliers, distributors, wholesalers, or importers shall be paid from the Highway Trust Fund. The balance of the amount credited, after credits and refunds, shall be allocated to the Highway Restoration and Improvement Bond Fund if bonds are issued pursuant to subsection (2) of section 39-2223 and to the Highway Cash Fund if no bonds are issued pursuant to such subsection.(2) Producers, suppliers, distributors, wholesalers, and importers of motor fuels subject to taxation under subsection (1) of this section shall pay such excise tax and shall make a report concerning the tax in like manner, form, and time and be allowed the same exemptions, deductions, and rights of reimbursement as are authorized producers, suppliers, distributors, wholesalers, or importers for taxes paid pursuant to Chapter 66, article 4.Source   Laws 1980, LB 722, § 1;   Laws 1986, LB 599, § 18;   Laws 1988, LB 632, § 20;   Laws 1988, LB 1039, § 7;   Laws 1989, LB 258, § 6;   Laws 1990, LB 602, § 4;   R.S.1943, (1990), § 66-473;   Laws 1991, LB 627, § 54;   Laws 1994, LB 1160, § 73;  Laws 2004, LB 983, § 23.
NE Code § 66-4,141 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-4,141 - Excise tax; tax rate per gallon; computations.

66-4,141.  Excise tax; tax rate per gallon; computations.(1) Upon receipt of the cost figures required by section 66-4,143, the department shall determine the statewide average cost by dividing the total amount paid for motor fuels by the State of Nebraska, excluding any state and federal taxes, by the total number of gallons of motor fuels purchased during the reporting period.(2) After computing the statewide average cost as required in subsection (1) of this section, the department shall multiply such statewide average cost by the tax rate established pursuant to section 66-4,144.(3) In making the computations required by subsections (1) and (2) of this section, gallonage reported shall be rounded to the nearest gallon and total costs shall be rounded to the nearest dollar. All other computations shall be made with three decimal places, except that after all computations have been made the tax per gallon shall be rounded to the nearest one-tenth of one cent.(4) The tax rate per gallon computed pursuant to this section shall be distributed to all licensed motor fuels producers, suppliers, distributors, wholesalers, importers, and compressed fuel retailers at least five days prior to the first day of any semiannual period during which the tax is to be adjusted. Such tax rate shall be utilized in computing the taxes due for the period specified by the department.Source   Laws 1980, LB 722, § 3;   Laws 1981, LB 172, § 3;   Laws 1985, LB 112, § 1;   Laws 1990, LB 1124, § 6;   R.S.1943, (1990), § 66-474;   Laws 1991, LB 627, § 55;   Laws 1994, LB 1160, § 74;   Laws 1995, LB 182, § 33;   Laws 1998, LB 1161, § 16;  Laws 2000, LB 1067, § 8;  Laws 2004, LB 983, § 25.
NE Code § 66-4,143 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-4,143 - Materiel administrator; submit report; contents.

66-4,143.  Materiel administrator; submit report; contents.(1) The materiel administrator of the Department of Administrative Services shall on or before the tenth day of the fifth calendar month following the end of a semiannual period submit to the Department of Revenue a report providing the total cost and number of gallons of motor fuels purchased by the State of Nebraska during the preceding month. In providing such information, the materiel administrator shall total only those purchases which were fifty or more gallons and shall separately identify the amount of any state or federal tax which was included in the price paid.(2) The Department of Revenue shall provide any assistance the materiel administrator may need in performing his or her duties under this section.Source   Laws 1980, LB 722, § 10;   Laws 1981, LB 172, § 4;   R.S.1943, (1990), § 66-475;   Laws 1991, LB 627, § 57;   Laws 1994, LB 1160, § 76;   Laws 1995, LB 182, § 35;   Laws 1998, LB 1161, § 17;  Laws 2004, LB 983, § 26;  Laws 2019, LB512, § 4.
NE Code § 66-4,145 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-4,145 - Additional excise tax.

66-4,145.  Additional excise tax.(1) In addition to the tax imposed by sections 66-489, 66-489.02, and 66-4,140, each producer, supplier, distributor, wholesaler, and importer required by section 66-489 to pay motor fuels taxes shall pay an excise tax in an amount set in subsection (2) of this section on all motor fuels received, imported, produced, refined, manufactured, blended, or compounded by such producer, supplier, distributor, wholesaler, or importer within the State of Nebraska.(2) The excise tax shall be:(a) Two and eight-tenths cents per gallon through December 31, 2015;(b) Three and eight-tenths cents per gallon beginning on January 1, 2016, through December 31, 2016;(c) Four and eight-tenths cents per gallon beginning on January 1, 2017, through December 31, 2017;(d) Five and eight-tenths cents per gallon beginning on January 1, 2018, through December 31, 2018; and(e) Six and eight-tenths cents per gallon beginning on January 1, 2019.Source   Laws 1980, LB 722, § 14;   Laws 1985, LB 112, § 2;   Laws 1988, LB 1039, § 8;   R.S.1943, (1990), § 66-477;   Laws 1991, LB 627, § 58;   Laws 1994, LB 1160, § 78;  Laws 2004, LB 983, § 28;  Laws 2008, LB846, § 13;  Laws 2015, LB610, § 3.
NE Code § 66-4,146 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-4,146 - Fuels; use; additional excise tax.

66-4,146.  Fuels; use; additional excise tax.(1) In addition to the tax imposed by sections 66-489, 66-489.02, 66-4,140, and 66-4,145, each producer, supplier, distributor, wholesaler, and importer required by section 66-489 to pay motor fuels taxes shall pay an excise tax in an amount set in subsection (2) of this section on all motor fuels used in the State of Nebraska.(2) The tax shall be:(a) Two and eight-tenths cents per gallon through December 31, 2015;(b) Three and eight-tenths cents per gallon beginning on January 1, 2016, through December 31, 2016;(c) Four and eight-tenths cents per gallon beginning on January 1, 2017, through December 31, 2017;(d) Five and eight-tenths cents per gallon beginning on January 1, 2018, through December 31, 2018; and(e) Six and eight-tenths cents per gallon beginning on January 1, 2019.Source   Laws 1980, LB 722, § 15;   Laws 1985, LB 112, § 3;   Laws 1988, LB 1039, § 9;   R.S.1943, (1990), § 66-478;   Laws 1991, LB 627, § 59;   Laws 1994, LB 1160, § 79;  Laws 2004, LB 983, § 29;  Laws 2008, LB846, § 14;  Laws 2015, LB610, § 4.
NE Code § 66-4,146.01 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-4,146.01 - Floor-stocks tax on agricultural ethyl alcohol; rate; payment.

66-4,146.01.  Floor-stocks tax on agricultural ethyl alcohol; rate; payment.(1) There is hereby imposed a floor-stocks tax on agricultural ethyl alcohol owned by any person on January 1, 2005, if:(a) No tax was imposed on such fuel under section 66-489 as the section existed on December 31, 2004; and(b) Tax would have been imposed on such fuel by section 66-489 as the section existed for periods prior to January 1, 2005.(2) The rate of the tax imposed by this section shall be the amount of tax imposed under section 66-489 on December 31, 2004.(3) Any person owning agricultural ethyl alcohol on January 1, 2005, to which the tax imposed by this section applies shall be liable for such tax. The tax imposed by this section shall be paid before July 1, 2005, and shall be paid in such manner as the department prescribes.Source Laws 2004, LB 983, § 30.
NE Code § 66-4,147 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-4,147 - Receipts from excise tax; disposition.

66-4,147.  Receipts from excise tax; disposition.The receipts from the tax established under sections 66-4,145, 66-4,146, and 66-6,109 shall be credited to the Highway Trust Fund. Credits and refunds of such tax allowed to producers, suppliers, distributors, wholesalers, exporters, importers, or retailers shall be paid from the Highway Trust Fund. The balance of the amount credited, after credits and refunds, shall be allocated to the Highway Allocation Fund.Source   Laws 1980, LB 722, § 17;   Laws 1986, LB 599, § 19;   Laws 1989, LB 258, § 7;   R.S.1943, (1990), § 66-479;   Laws 1991, LB 627, § 60;   Laws 1994, LB 1160, § 80;   Laws 1995, LB 182, § 37;  Laws 2000, LB 1067, § 11;  Laws 2004, LB 983, § 31.
NE Code § 66-4,147.01 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-4,147.01 - Taxes, interest, and penalties; disposition.

66-4,147.01.  Taxes, interest, and penalties; disposition.All taxes, interest, and penalties collected under Chapter 66, article 4, shall be remitted to the State Treasurer for credit to the Highway Trust Fund or Highway Cash Fund as appropriate.Source Laws 2000, LB 1067, § 6.
NE Code § 66-4,148 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-4,148 - Highway Allocation Fund; distribution of funds.

66-4,148.  Highway Allocation Fund; distribution of funds.(1) The State Treasurer shall monthly distribute the receipts accruing to the Highway Allocation Fund pursuant to section 66-4,147. One-half of such receipts shall be distributed to the various counties and municipal counties for road purposes and one-half of such receipts shall be distributed to the various municipalities and municipal counties for street purposes.(2) The distribution of funds to the respective cities, counties, and municipal counties under subsection (1) of this section shall be based on the provisions of Chapter 39, article 25.Source   Laws 1980, LB 722, § 18;   Laws 1986, LB 599, § 20;   R.S.1943, (1990), § 66-480;  Laws 2001, LB 142, § 53.
NE Code § 66-4,149 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-4,149 - Rules and regulations.

66-4,149.  Rules and regulations.The department shall adopt and promulgate rules and regulations, prescribe forms, and perform all duties necessary to carry out its duties relating to the motor fuels tax.Source   Laws 1980, LB 722, § 13;   R.S.1943, (1990), § 66-481;   Laws 1991, LB 627, § 61;  Laws 2004, LB 983, § 32.
NE Code § 66-501 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-501 - Sections, purpose; how construed.

66-501.  Sections, purpose; how construed.Sections 66-501 to 66-512 and 66-525 to 66-531 are for the purpose of aiding in the administration and enforcement of the motor fuel laws of this state. Such sections shall not be construed to apply to any person transporting motor vehicle fuel or diesel fuel within the State of Nebraska if such fuel is for such person's own agricultural, quarrying, industrial, or other nonhighway use.Source   Laws 1935, c. 130, § 1, p. 462;   Laws 1937, c. 146, § 1, p. 558;   C.S.Supp.,1941, § 66-801;   R.S.1943, § 66-501;   Laws 1991, LB 627, § 62;   Laws 1993, LB 440, § 4;   Laws 1994, LB 1160, § 81.
NE Code § 66-502 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-502 - Liquid fuel carriers license; issuance.

66-502.  Liquid fuel carriers license; issuance.The Department of Revenue shall issue a liquid fuel carriers license to the owner and lessee of every car, automobile, truck, trailer, vehicle, or other means of transportation using the highways for the transportation of motor vehicle fuel or diesel fuel into, within, or out of the State of Nebraska. Such licenses shall be issued by the department on receipt of applications from owners and lessees of such vehicles on forms provided by the department. If the applicant is an individual, the application shall include the applicant's social security number. Such licenses may be denied according to the provisions of section 66-729. The liquid fuel carriers license shall be valid until suspended, revoked for cause, or otherwise canceled and shall not be transferable.Source   Laws 1935, c. 130, § 2, p. 462;   C.S.Supp.,1941, § 66-802;   R.S.1943, § 66-502;   Laws 1967, c. 397, § 14, p. 1253;   Laws 1969, c. 526, § 1, p. 2147;   Laws 1991, LB 627, § 63;   Laws 1993, LB 440, § 5;   Laws 1994, LB 1160, § 82;   Laws 1997, LB 752, § 150;  Laws 2004, LB 983, § 33.
NE Code § 66-502.01 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-502.01 - Motor vehicle equipped with cargo tank; restrictions.

66-502.01.  Motor vehicle equipped with cargo tank; restrictions.Any motor vehicle that is equipped with a cargo tank for the purpose of transporting motor vehicle fuel or diesel fuel shall be equipped with a suitable fuel supply tank and shall not have a fuel connection of any nature running from the cargo tank to the fuel supply tank or to the carburetor of such motor vehicle with which to draw fuel from the cargo tank.Source  Laws 1994, LB 1160, § 83.