reglab/housing_qa huggingface dataset:
NE Code § 66-505 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-505 - Motor fuel transportation; vehicles; display required; rules and regulations.

66-505.  Motor fuel transportation; vehicles; display required; rules and regulations.Every vehicle used in transporting motor vehicle fuel or diesel fuel subject to sections 66-501 to 66-512 and 66-525 to 66-531 shall have the name and address of the owner of the vehicle displayed in the form and manner required by 49 C.F.R. 390.21. The Department of Revenue shall adopt, promulgate, and enforce such rules and regulations as it deems proper and necessary for the proper administration and enforcement of such sections.Source   Laws 1935, c. 130, § 4, p. 464;   C.S.Supp.,1941, § 66-804;   R.S.1943, § 66-505;   Laws 1991, LB 627, § 65;   Laws 1993, LB 440, § 7;   Laws 1994, LB 1160, § 85.
NE Code § 66-512 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-512 - Unlawful acts; prohibited.

66-512.  Unlawful acts; prohibited.It shall be unlawful for any person (1) to transport any motor vehicle fuel or diesel fuel within, into, or across this state in violation of any of the provisions of sections 66-501 to 66-512 and 66-525 to 66-531, (2) to fail to comply with any of the provisions of such sections or of the rules, regulations, or requirements of the Department of Revenue to which he or she is subject, (3) to falsify any bill of sale, bill of lading, manifest, invoice, purchase order, or report, (4) to make, exhibit, or deliver to the department any false bill of sale, bill of lading, manifest, invoice, purchase order, or report, (5) to make, carry, or display any false document or paper referred to in this section, (6) to unlawfully evade, assist, or abet any other person in unlawfully evading any motor vehicle fuel or diesel fuel taxes imposed by the state, or (7) to deliver motor vehicle fuel or diesel fuel to a destination state not on an original unaltered bill of sale, bill of lading, or manifest carried by such person except when a motor fuel delivery permit number has been obtained or as otherwise provided in section 66-503.Source   Laws 1935, c. 130, § 8, p. 466;   Laws 1937, c. 146, § 14, p. 563;   C.S.Supp.,1941, § 66-808;   R.S.1943, § 66-512;   Laws 1955, c. 256, § 1, p. 799;   Laws 1963, c. 373, § 12, p. 1200;   Laws 1991, LB 627, § 66;   Laws 1993, LB 440, § 8;   Laws 1994, LB 1160, § 86.
NE Code § 66-525 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-525 - Carriers; transportation companies; shipments of motor fuel or diesel fuel into or out of state; reports; contents.

66-525.  Carriers; transportation companies; shipments of motor fuel or diesel fuel into or out of state; reports; contents.The department may require every railroad or railroad company, motor truck or motor truck transportation company, water transportation company, pipeline company, and other person transporting or bringing into the State of Nebraska or transporting from a refinery, ethanol or biodiesel facility, pipeline, pipeline terminal, or barge terminal within the State of Nebraska for the purpose of delivery within or export from this state any motor vehicle fuel or diesel fuel which is or may be produced and compounded for the purpose of operating or propelling any motor vehicle, to furnish a return on forms prescribed by the department to be delivered and on file in the office of the department by the twentieth day of each calendar month, showing all quantities of such motor vehicle fuel or diesel fuel transported during the preceding calendar month for which the report is made, giving the name of the consignee, the point at which delivery was made, the date of delivery, the method of delivery, the quantity of each such shipment, and such other information as the department requires.Source   Laws 1957, c. 284, § 1, p. 1032;   Laws 1963, c. 376, § 5, p. 1211;   Laws 1967, c. 397, § 9, p. 1251;   R.S.1943, (1990), § 66-426.01;   Laws 1991, LB 627, § 26;   R.S.Supp.,1992, § 66-4,104;   Laws 1994, LB 1160, § 87;  Laws 2000, LB 1067, § 12;  Laws 2004, LB 983, § 34;  Laws 2012, LB727, § 19.
NE Code § 66-526 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-526 - Motor vehicle fuel or diesel fuel; unlawful transportation; vehicle declared nuisance.

66-526.  Motor vehicle fuel or diesel fuel; unlawful transportation; vehicle declared nuisance.Any car, automobile, truck, pipeline, airplane, vehicle, or means of transportation which is engaged in or used for the unlawful transportation of motor vehicle fuel or diesel fuel is declared a common nuisance, and there shall be no property rights of any kind whatsoever in any car, automobile, truck, pipeline, airplane, vehicle, or other means of transportation which is engaged in or used for the unlawful transportation of motor vehicle fuel or diesel fuel except as provided in sections 66-527 to 66-531.Source   Laws 1933, c. 47, § 2, p. 258;   C.S.Supp.,1941, § 66-423;   R.S.1943, § 66-433;   R.S.1943, (1990), § 66-433;   Laws 1991, LB 627, § 29;   R.S.Supp.,1992, § 66-4,107;   Laws 1994, LB 1160, § 88.
NE Code § 66-527 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-527 - Unlawful transportation; search and seizure; arrest; administrative penalty; terms, defined.

66-527.  Unlawful transportation; search and seizure; arrest; administrative penalty; terms, defined.(1) Any peace officer or agent of the department, having probable cause to believe that a vehicle is being used for the unlawful transportation of motor vehicle fuel or diesel fuel, shall make a search thereof with or without a warrant, and in every case when a search is made with or without a warrant and it appears that any provision of sections 66-501 to 66-512 and 66-526 to 66-531 has been violated, the peace officer or agent shall take such fuel being unlawfully transported, the vehicle, and the person in charge thereof into custody, a complaint shall be filed within thirty days of the seizure against such party, fuel, and vehicle, a warrant shall issue, and such party, fuel, and vehicle shall be held for trial as in a criminal action. The vehicle and the fuel so seized shall not be taken from the possession of any officer or agent seizing and holding them by writ of replevin or other proceedings.(2) In addition, any person who violates any provision of sections 66-501 to 66-512 and 66-526 to 66-531 is subject to an administrative penalty of one thousand dollars for each violation to be assessed and collected by the department. All such penalties under this subsection shall be assessed against the owner of the vehicle as of the date of the violation. All such penalties collected shall be remitted to the State Treasurer for credit to the Highway Trust Fund.(3) For purposes of this section:(a) Owner means registered owner, titleholder, lessee entitled to possession of the motor vehicle, or anyone otherwise maintaining a possessory interest in the motor vehicle, but does not include anyone who, without participating in the use or operation of the motor vehicle and otherwise not engaged in the purpose for which the motor vehicle is being used, holds indicia of ownership primarily to protect his or her security interest in the motor vehicle or who acquired ownership of the motor vehicle pursuant to a foreclosure of a security interest in the motor vehicle; and(b) Use means to operate, fuel, or otherwise employ.Source   Laws 1933, c. 47, § 2, p. 258;   C.S.Supp.,1941, § 66-423;   R.S.1943, § 66-434;   Laws 1983, LB 302, § 4;   R.S.1943, (1990), § 66-434;   Laws 1991, LB 627, § 30;   R.S.Supp.,1992, § 66-4,108;   Laws 1994, LB 1160, § 89;  Laws 2000, LB 1067, § 13.
NE Code § 66-528 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-528 - Unlawful transportation; conviction; effect.

66-528.  Unlawful transportation; conviction; effect.Final judgment of conviction in a criminal action brought under section 66-527 shall be in all cases a bar to any suits for the recovery of the fuel transported thereby or other personal property actually and directly used in connection therewith, or the value of the same, or for damages alleged to arise by reason of the seizing of such vehicle and the fuel contained therein, and upon conviction judgment shall be entered directing that the fuel transported and other personal property actually and directly used in connection with such violation may be put to official use by the confiscating agency for a period of not more than two years or shall be ordered sold by the court at public sale on ten days' notice, and the remaining proceeds, after the motor vehicle fuel or diesel fuel tax and cost of collection have been remitted to the appropriate fund or person, shall be remitted into the temporary school fund to be used for the support of the common schools as in the case of fines and forfeitures. The purchaser of such fuel or property shall take title thereto free and clear of all rights, title, and interest of all persons claiming to be owners thereof or claiming to have liens thereon.Source   Laws 1933, c. 47, § 2, p. 259;   C.S.Supp.,1941, § 66-423;   R.S.1943, § 66-435;   R.S.1943, (1990), § 66-435;   Laws 1991, LB 627, § 31;   R.S.Supp.,1992, § 66-4,109;   Laws 1994, LB 1160, § 90;   Laws 1997, LB 345, § 2.
NE Code § 66-529 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-529 - Unlawful transportation; conviction; sale of vehicle.

66-529.  Unlawful transportation; conviction; sale of vehicle.The court, upon conviction of the person so arrested, unless good cause to the contrary is shown by the owner or lienor, shall order a sale by public auction of the vehicle seized or the vehicle may be put to official use by the confiscating agency for a period of not more than two years. The officer making the sale, after deducting the expenses of keeping the vehicle, the fee for the seizure, and the cost of sale, shall pay all liens, according to their priorities, which are established, by intervention or otherwise at such hearing or in other proceedings brought for such purpose, as being bona fide and having been created without the lienor having any notice that the carrying vehicle was being used or was to be used for illegal transportation of motor vehicle fuel or diesel fuel and shall pay the balance of the proceeds into the temporary school fund to be used for the support of the common schools as in the case of fines and forfeitures. Notice of the hearing upon the proceedings for the forfeiture and confiscation of such vehicle shall be given all interested parties by publication in one issue of a legal newspaper published in the county or, if such newspaper is not published in the county, in a legal newspaper of general circulation in the county at least ten days prior to the date of hearing.Source   Laws 1933, c. 47, § 2, p. 259;   C.S.Supp.,1941, § 66-423;   R.S.1943, § 66-436;   Laws 1986, LB 960, § 36;   R.S.1943, (1990), § 66-436;   Laws 1991, LB 627, § 32;   R.S.Supp.,1992, § 66-4,110;   Laws 1994, LB 1160, § 91;   Laws 1997, LB 345, § 3.
NE Code § 66-530 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-530 - Unlawful transportation; no arrest; sale of fuel and vehicle; procedure.

66-530.  Unlawful transportation; no arrest; sale of fuel and vehicle; procedure.If the person operating the vehicle used for the unlawful transportation of motor vehicle fuel or diesel fuel is not apprehended or arrested, the officer or agent shall take the vehicle and fuel into custody, a complaint shall be filed charging that the vehicle was so unlawfully used, and the court shall fix a time for hearing upon the complaint. Notice of the hearing shall be given to all persons interested by publication at least ten days before the hearing in a legal newspaper published in such county or, if none is published in the county, in a legal newspaper of general circulation in the county. If the court finds at such hearing that such vehicle was used for the unlawful transportation of motor vehicle fuel or diesel fuel, judgment shall be entered directing that the fuel conveyed and any other personal property actually and directly used in connection with such violation shall be ordered sold by the court at a public sale on ten days' notice. The remaining proceeds, after the state motor vehicle fuel or diesel fuel tax and cost of collection have been remitted to the appropriate fund or person, shall be paid into the temporary school fund to be used for the support of the common schools as in the case of fines and forfeitures, and like proceedings shall be had against the vehicle as provided in section 66-529 where the person in charge is arrested and convicted.Source   Laws 1933, c. 47, § 2, p. 260;   C.S.Supp.,1941, § 66-423;   R.S.1943, § 66-437;   Laws 1986, LB 960, § 37;   R.S.1943, (1990), § 66-437;   Laws 1991, LB 627, § 33;   R.S.Supp.,1992, § 66-4,111;   Laws 1994, LB 1160, § 92;   Laws 1997, LB 345, § 4.
NE Code § 66-531 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-531 - Unlawful transportation; delay in proceedings; intervention by lienor or owner of vehicle.

66-531.  Unlawful transportation; delay in proceedings; intervention by lienor or owner of vehicle.When it appears that any undue delay will result in the disposition of the criminal proceedings against the person or persons arrested, the owner or lienor of any vehicle seized as provided in sections 66-527 to 66-530 may be proceeded against in the manner prescribed in section 66-530. The court shall not allow the claim or lien of any person or persons who, prior to the time the vehicle was seized, knew, should have known, or had good cause to believe that the vehicle was being used or would be or was likely to be used for the unlawful transportation of motor vehicle fuel or diesel fuel. In all cases the burden of proof shall be on such claimants to show that they did not know, should not have known, and did not have good cause to believe that such vehicle was being used or would be or was likely to be used for the unlawful transportation of motor vehicle fuel or diesel fuel.Source   Laws 1933, c. 47, § 2, p. 260;   C.S.Supp.,1941, § 66-423;   R.S.1943, § 66-438;   R.S.1943, (1990), § 66-438;   Laws 1991, LB 627, § 34;   R.S.Supp.,1992, § 66-4,112;   Laws 1994, LB 1160, § 93.
NE Code § 66-610.01 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-610.01 - Transferred to section 66-733.

66-610.01.  Transferred to section 66-733.
NE Code § 66-610.02 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-610.02 - Transferred to section 66-734.

66-610.02.  Transferred to section 66-734.
NE Code § 66-610.03 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-610.03 - Transferred to section 66-735.

66-610.03.  Transferred to section 66-735.
NE Code § 66-610.04 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-610.04 - Transferred to section 66-736.

66-610.04.  Transferred to section 66-736.
NE Code § 66-610.06 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-610.06 - Transferred to section 66-737.

66-610.06.  Transferred to section 66-737.
NE Code § 66-639 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-639 - Transferred to section 66-601.01.

66-639.  Transferred to section 66-601.01.
NE Code § 66-697 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-697 - Act, how cited.

66-697.  Act, how cited.Sections 66-697 to 66-6,116 shall be known and may be cited as the Compressed Fuel Tax Act.Source   Laws 1995, LB 182, § 1;   Laws 1996, LB 1121, § 4;  Laws 2008, LB846, § 15.
NE Code § 66-698 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-698 - Purpose of act.

66-698.  Purpose of act.The purpose of the Compressed Fuel Tax Act is to supplement the provisions of the tax upon motor fuels by imposing a tax upon all compressed fuel sold or distributed for use in motor vehicles registered or required to be registered for operation upon the highways of this state.Source   Laws 1995, LB 182, § 2;  Laws 2000, LB 1067, § 23;  Laws 2004, LB 983, § 38.
NE Code § 66-699 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-699 - Definitions, where found.

66-699.  Definitions, where found.For purposes of the Compressed Fuel Tax Act, the definitions found in sections 66-6,100 to 66-6,105 shall be used.Source  Laws 1995, LB 182, § 3.
NE Code § 66-6,100 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-6,100 - Compressed fuel, defined.

66-6,100.  Compressed fuel, defined.Compressed fuel means compressed natural gas, liquefied petroleum gas, liquefied natural gas, butane, and any other type of compressed gas or compressed liquid suitable for fueling a motor vehicle. Compressed fuel does not include motor vehicle fuel as defined in section 66-482 or diesel fuel as defined in section 66-482.Source   Laws 1995, LB 182, § 4;  Laws 2004, LB 983, § 39.
NE Code § 66-6,101 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-6,101 - Department, defined.

66-6,101.  Department, defined.Department means the Department of Revenue.Source   Laws 1995, LB 182, § 5;  Laws 2019, LB512, § 5.
NE Code § 66-6,102 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-6,102 - Gallon equivalent, defined.

66-6,102.  Gallon equivalent, defined.Gallon equivalent means:(1) For compressed natural gas, the amount of compressed natural gas that is deemed to be the energy equivalent of a gallon of gasoline according to the National Institute of Standards and Technology Handbook 130 entitled Uniform Regulation for the Method of Sale of Commodities, Paragraph 2.27.1.3; or(2) For liquefied natural gas, the amount of liquefied natural gas that is deemed to be the energy equivalent of a gallon of diesel fuel at diesel fuel's lower heating value of one hundred twenty-eight thousand seven hundred British thermal units, which amount shall be equal to six and six-hundredths pounds of liquefied natural gas.Source   Laws 1995, LB 182, § 6;  Laws 2014, LB867, § 6.
NE Code § 66-6,103 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-6,103 - Motor vehicle, defined.

66-6,103.  Motor vehicle, defined.Motor vehicle has the same definition as in section 60-339.Source   Laws 1995, LB 182, § 7;  Laws 2005, LB 274, § 269.
NE Code § 66-6,104 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-6,104 - Person, defined.

66-6,104.  Person, defined.Person means any individual, firm, partnership, limited liability company, company, agency, association, corporation, state, county, municipality, or other political subdivision. Whenever a fine or imprisonment is prescribed or imposed in the Compressed Fuel Tax Act, the word person as applied to a partnership, a limited liability company, or an association means the partners or members thereof.Source  Laws 1995, LB 182, § 8.
NE Code § 66-6,105 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-6,105 - Retailer, defined.

66-6,105.  Retailer, defined.Retailer means any person engaged in the business of selling or otherwise providing compressed fuel to consumers of the fuel for use in motor vehicles. Retailer also includes any person, other than a consumer of compressed fuel, who has equipment capable of dispensing compressed fuel into a motor vehicle.Source  Laws 1995, LB 182, § 9.
NE Code § 66-6,106 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-6,106 - Retailer's license; application; issuance; security requirements.

66-6,106.  Retailer's license; application; issuance; security requirements.(1) Before engaging in business as a retailer, a person shall obtain a license to transact such business in the State of Nebraska. An application for a retailer's license shall be made to the department on a form prepared and furnished by the department. The application shall contain such information as the department deems necessary. If the applicant is an individual, the application shall include the applicant's social security number.(2) After reviewing an application received in proper form, the department may issue to the applicant a retailer's license. The department may refuse to issue such license to any person according to the provisions of section 66-729. Each retailer's license shall be valid until suspended or revoked for cause or otherwise canceled and shall not be transferable.(3) The department, for the first year of a new license or whenever it deems it necessary to insure compliance with the Compressed Fuel Tax Act, may require any retailer subject to the act to place with the department such security as it determines. The amount and duration of the security shall be fixed by the department and shall be approximately two times the estimated average quarterly tax liability payable by such retailer pursuant to the act, unless such retailer is required to file monthly tax returns pursuant to section 66-6,110, in which case the amount of the security shall be approximately three times the estimated monthly tax liability payable by the retailer. The security shall consist of a surety bond executed by a surety company duly licensed and authorized to do business within this state in the amount specified by the department. The security shall run to the department and be conditioned upon the payment of all taxes, interest, penalties, and costs for which such retailer is liable, whether such liability was incurred prior to or after the security is filed.Source   Laws 1995, LB 182, § 10;   Laws 1997, LB 752, § 152;  Laws 2004, LB 983, § 40.
NE Code § 66-6,107 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-6,107 - Excise tax; amount.

66-6,107.  Excise tax; amount.(1) In addition to the tax imposed pursuant to sections 66-6,108, 66-6,109, and 66-6,109.02, an excise tax in an amount set in subsection (2) of this section is levied and imposed on all compressed fuel sold for use in registered motor vehicles.(2) The tax shall be:(a) Seven and one-half cents per gallon or gallon equivalent through December 31, 2015;(b) Eight cents per gallon or gallon equivalent beginning on January 1, 2016, through December 31, 2016;(c) Eight and one-half cents per gallon or gallon equivalent beginning on January 1, 2017, through December 31, 2017;(d) Nine cents per gallon or gallon equivalent beginning on January 1, 2018, through December 31, 2018; and(e) Nine and one-half cents per gallon or gallon equivalent beginning on January 1, 2019.Source   Laws 1995, LB 182, § 11;  Laws 2004, LB 983, § 41;  Laws 2008, LB846, § 16;  Laws 2015, LB610, § 5.
NE Code § 66-6,108 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-6,108 - Excise tax; amount; credits and refunds; allocation.

66-6,108.  Excise tax; amount; credits and refunds; allocation.Each retailer shall, in addition to all other taxes provided by law, pay an excise tax at the rate set pursuant to section 66-4,144 on all gallons or gallon equivalents of compressed fuel sold for use in registered motor vehicles. All sums of money received under this section shall be credited to the Highway Trust Fund. Credits and refunds of such tax allowed to 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 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.Source  Laws 1995, LB 182, § 12.