reglab/housing_qa huggingface dataset:
NE Code § 66-447 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-447 - Transferred to section 66-4,120.

66-447.  Transferred to section 66-4,120.
NE Code § 66-448 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-448 - Transferred to section 66-4,121.

66-448.  Transferred to section 66-4,121.
NE Code § 66-449 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-449 - Transferred to section 66-4,122.

66-449.  Transferred to section 66-4,122.
NE Code § 66-449.01 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-449.01 - Transferred to section 66-4,130.

66-449.01.  Transferred to section 66-4,130.
NE Code § 66-450 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-450 - Transferred to section 66-4,123.

66-450.  Transferred to section 66-4,123.
NE Code § 66-452 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-452 - Transferred to section 66-4,124.

66-452.  Transferred to section 66-4,124.
NE Code § 66-458 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-458 - Transferred to section 66-4,125.

66-458.  Transferred to section 66-4,125.
NE Code § 66-459 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-459 - Transferred to section 66-4,126.

66-459.  Transferred to section 66-4,126.
NE Code § 66-460 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-460 - Transferred to section 66-4,127.

66-460.  Transferred to section 66-4,127.
NE Code § 66-461 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-461 - Transferred to section 66-4,128.

66-461.  Transferred to section 66-4,128.
NE Code § 66-461.01 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-461.01 - Transferred to section 66-4,129.

66-461.01.  Transferred to section 66-4,129.
NE Code § 66-462 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-462 - Transferred to section 66-4,131.

66-462.  Transferred to section 66-4,131.
NE Code § 66-465 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-465 - Transferred to section 66-4,132.

66-465.  Transferred to section 66-4,132.
NE Code § 66-467 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-467 - Transferred to section 66-4,133.

66-467.  Transferred to section 66-4,133.
NE Code § 66-467.01 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-467.01 - Transferred to section 66-4,134.

66-467.01.  Transferred to section 66-4,134.
NE Code § 66-468 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-468 - Transferred to section 66-4,135.

66-468.  Transferred to section 66-4,135.
NE Code § 66-469 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-469 - Transferred to section 66-4,136.

66-469.  Transferred to section 66-4,136.
NE Code § 66-470 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-470 - Transferred to section 66-4,137.

66-470.  Transferred to section 66-4,137.
NE Code § 66-471 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-471 - Transferred to section 66-4,138.

66-471.  Transferred to section 66-4,138.
NE Code § 66-472 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-472 - Transferred to section 66-4,139.

66-472.  Transferred to section 66-4,139.
NE Code § 66-473 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-473 - Transferred to section 66-4,140.

66-473.  Transferred to section 66-4,140.
NE Code § 66-474 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-474 - Transferred to section 66-4,141.

66-474.  Transferred to section 66-4,141.
NE Code § 66-474.01 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-474.01 - Transferred to section 66-4,142.

66-474.01.  Transferred to section 66-4,142.
NE Code § 66-475 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-475 - Transferred to section 66-4,143.

66-475.  Transferred to section 66-4,143.
NE Code § 66-476 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-476 - Transferred to section 66-4,144.

66-476.  Transferred to section 66-4,144.
NE Code § 66-477 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-477 - Transferred to section 66-4,145.

66-477.  Transferred to section 66-4,145.
NE Code § 66-478 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-478 - Transferred to section 66-4,146.

66-478.  Transferred to section 66-4,146.
NE Code § 66-479 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-479 - Transferred to section 66-4,147.

66-479.  Transferred to section 66-4,147.
NE Code § 66-480 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-480 - Transferred to section 66-4,148.

66-480.  Transferred to section 66-4,148.
NE Code § 66-481 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-481 - Transferred to section 66-4,149.

66-481.  Transferred to section 66-4,149.
NE Code § 66-483 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-483 - Producer, supplier, distributor, wholesaler, importer, or exporter; application for license; contents.

66-483.  Producer, supplier, distributor, wholesaler, importer, or exporter; application for license; contents.Before engaging in business as a producer, supplier, distributor, wholesaler, importer, or exporter, a person shall file an application with the department. The application shall be filed upon a form prepared and furnished by the department. If the applicant is an individual, the application shall include the applicant's social security number. The application shall contain such information as the department deems necessary.Source   Laws 1925, c. 172, § 2, p. 449;   Laws 1929, c. 149, § 1, p. 520;   C.S.1929, § 66-402;   Laws 1933, c. 106, § 1, p. 433;   C.S.Supp.,1941, § 66-402;   R.S.1943, § 66-402;   R.S.1943, (1990), § 66-402;   Laws 1991, LB 627, § 10;   Laws 1992, LB 1013, § 3;   Laws 1994, LB 1160, § 56;   Laws 1997, LB 752, § 149;  Laws 2004, LB 983, § 6.
NE Code § 66-484 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-484 - Producer, supplier, distributor, wholesaler, importer, or exporter; license required.

66-484.  Producer, supplier, distributor, wholesaler, importer, or exporter; license required.Before engaging in business as a producer, supplier, distributor, wholesaler, importer, or exporter, a person shall procure a license from the department permitting him or her to transact such business within the State of Nebraska. After reviewing the application required in section 66-483, the department may issue a license as provided in this section.Source   Laws 1925, c. 172, § 3, p. 449;   Laws 1929, c. 149, § 2, p. 521;   C.S.1929, § 66-403;   Laws 1931, c. 114, § 1, p. 333;   Laws 1933, c. 106, § 2, p. 434;   C.S.Supp.,1941, § 66-403;   R.S.1943, § 66-403;   Laws 1969, c. 528, § 1, p. 2160;   Laws 1973, LB 528, § 1;   Laws 1981, LB 360, § 2;   R.S.1943, (1990), § 66-403;   Laws 1991, LB 627, § 11;   Laws 1994, LB 1160, § 57;  Laws 2004, LB 983, § 7.  Annotations Increase in tax does not relieve sureties from obligation on bond. State v. Smith, 135 Neb. 423, 281 N.W. 851 (1938).
NE Code § 66-485 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-485 - Producer, supplier, distributor, wholesaler, exporter, or importer; security.

66-485.  Producer, supplier, distributor, wholesaler, exporter, or importer; security.The department, for the first year of a new license or whenever it deems it necessary to insure compliance with sections 66-482 to 66-4,149, may require any producer, supplier, distributor, wholesaler, exporter, or importer subject to such sections 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 three times the total estimated average monthly tax liability payable by such producer, supplier, distributor, wholesaler, or importer pursuant to such sections. Such 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. In the case of an exporter, the amount and duration of the security shall be fixed by the department. Such security shall run to the Department of Revenue and be conditioned upon the payment of all taxes, interest, penalties, and costs for which such producer, supplier, distributor, wholesaler, exporter, or importer is liable, whether such liability was incurred prior to or after such security is filed.Source   Laws 1933, c. 106, § 2, p. 434;   C.S.Supp.,1941, § 66-403;   R.S.1943, § 66-404;   Laws 1949, c. 186, § 1, p. 537;   Laws 1969, c. 528, § 2, p. 2160;   Laws 1973, LB 397, § 1;   Laws 1973, LB 528, § 2;   Laws 1981, LB 360, § 3;   R.S.1943, (1990), § 66-404;   Laws 1991, LB 627, § 12;   Laws 1994, LB 1160, § 58;  Laws 2000, LB 1067, § 1;  Laws 2004, LB 983, § 8;  Laws 2008, LB846, § 3.
NE Code § 66-487 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-487 - Producer, supplier, distributor, wholesaler, exporter, and importer; records required.

66-487.  Producer, supplier, distributor, wholesaler, exporter, and importer; records required.(1) Every licensed producer, supplier, distributor, wholesaler, exporter, and importer shall keep a complete and accurate record of all gallonage of motor fuels, to be based on gross gallons, received, purchased, refined, manufactured, or obtained and imported by a producer, supplier, distributor, wholesaler, or importer, which record shall show the name and address of the person from whom each transfer or purchase of motor fuels so received or imported was made, the point from which shipped or delivered, the point at which received, the method of delivery, the quantity of each transfer or purchase, and a complete and accurate record of the number of gallons, to be based on gross gallons, of motor fuels imported, produced, refined, manufactured, or compounded and the date of importation, production, refining, manufacturing, or compounding. If any licensed producer, supplier, distributor, wholesaler, or importer sells to another licensed producer, supplier, distributor, wholesaler, importer, or exporter any motor fuels, such seller shall keep as part of its records the name, address, and license number of the producer, supplier, distributor, wholesaler, importer, or exporter to whom the motor fuels were sold along with the date, quantity, and location where the motor fuels were sold.(2) Every licensed producer, supplier, distributor, wholesaler, exporter, and importer shall include the information prescribed in subsection (1) of this section with the return required by section 66-488.(3) The records required by this section shall be retained and be available for audit and examination by the department or its authorized agents during regular business hours for a period of three years following the date of filing fuel tax reports supported by such records or for a period of five years if the required reports are not filed.Source   Laws 1925, c. 172, § 4, p. 450;   Laws 1927, c. 151, § 1, p. 405;   Laws 1929, c. 149, § 3, p. 521;   C.S.1929, § 66-404;   Laws 1933, c. 106, § 3, p. 435;   C.S.Supp.,1941, § 66-404;   R.S.1943, § 66-408;   Laws 1967, c. 397, § 2, p. 1246;   Laws 1988, LB 1039, § 2;   R.S.1943, (1990), § 66-408;   Laws 1991, LB 627, § 14;   Laws 1994, LB 1160, § 60;  Laws 2000, LB 1067, § 2;  Laws 2001, LB 168, § 2;  Laws 2004, LB 983, § 10.
NE Code § 66-489.01 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-489.01 - Motor fuels blending agent or fuel expander; when taxed.

66-489.01.  Motor fuels blending agent or fuel expander; when taxed.Methanol, benzine, benzol, naphtha, kerosene, and any other volatile, flammable, or combustible liquid suitable for use as a motor fuels blending agent or fuel expander shall be exempt from the taxes imposed under sections 66-489, 66-489.02, 66-4,105, 66-4,140, 66-4,145, and 66-4,146 unless and until such methanol, benzine, benzol, naphtha, kerosene, or other blending agent or fuel expander is blended with motor fuels or placed directly into the supply tank of a licensed motor vehicle. Any person blending such products with motor fuels or placing such products into the supply tank of a licensed motor vehicle shall pay the taxes imposed under such sections directly to the department on forms provided by the department at the same time as the motor fuels with which it is blended become subject to taxation or, if the tax imposed on the motor fuels has already been paid, upon blending. The taxes imposed by this section shall not apply to fuel additives which are used to enhance engine performance or prevent fuel line freezing or clogging when placed directly into the supply tank of a motor vehicle in quantities of one quart or less.Source   Laws 1996, LB 1121, § 2;  Laws 2004, LB 983, § 13;  Laws 2008, LB846, § 6.
NE Code § 66-489.02 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-489.02 - Producer, supplier, distributor, wholesaler, or importer; tax on average wholesale price of gasoline; credit to Highway Trust Fund; use; allocation.

66-489.02.  Producer, supplier, distributor, wholesaler, or importer; tax on average wholesale price of gasoline; credit to Highway Trust Fund; use; allocation.(1) For tax periods beginning on and after July 1, 2009, at the time of filing the return required by section 66-488, the producer, supplier, distributor, wholesaler, or importer shall, in addition to the other taxes provided for by law, pay a tax at the rate of five percent of the average wholesale price of gasoline for the gallons of the motor fuels as shown by the return, except that there shall be no tax on the motor fuels reported if they are otherwise exempted by sections 66-482 to 66-4,149.(2) The department shall calculate the average wholesale price of gasoline on April 1, 2009, and on each April 1 and October 1 thereafter. The average wholesale price on April 1 shall apply to returns for the tax periods beginning on and after July 1, and the average wholesale price on October 1 shall apply to returns for the tax periods beginning on and after January 1. The average wholesale price shall be determined using data available from the Department of Environment and Energy and shall be an average wholesale price per gallon of gasoline sold in the state over the previous six-month period, excluding any state or federal excise tax or environmental fees. The change in the average wholesale price between two six-month periods shall be adjusted so that the increase or decrease in the tax provided for in this section or section 66-6,109.02 does not exceed one cent per gallon.(3) 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 as follows:(a) Sixty-six percent to the Highway Cash Fund for the Department of Transportation;(b) Seventeen percent to the Highway Allocation Fund for allocation to the various counties for road purposes; and(c) Seventeen percent to the Highway Allocation Fund for allocation to the various municipalities for street purposes.Source  Laws 2008, LB846, § 11;  Laws 2012, LB727, § 18;  Laws 2017, LB339, § 237;  Laws 2019, LB302, § 75.
NE Code § 66-495 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-495 - Purchase of undyed diesel fuel; exemption certificate; requirements; prohibited acts; penalty.

66-495.  Purchase of undyed diesel fuel; exemption certificate; requirements; prohibited acts; penalty.(1) A purchaser of undyed diesel fuel may present an exemption certificate to the seller when not more than fifty gallons of such fuel is placed directly into the supply tank of a temperature control unit or power take-off unit. To qualify for this exemption, the supply tank of the temperature control unit or power take-off unit cannot be connected to the engine which provides motive power to a motor vehicle or connected to any fuel supply tank connected to the engine of a motor vehicle.(2) The seller of undyed diesel fuel may in good faith accept the exemption certificate and sell undyed diesel fuel without collecting the tax. The seller may accept an exemption certificate for multiple purchases. Such a certificate shall be renewed annually. If the seller is a producer, supplier, distributor, wholesaler, or importer, the seller may deduct the number of gallons sold without the tax from the return for the period during which the fuel was sold or for a subsequent period. If the seller is not a producer, supplier, distributor, wholesaler, or importer, the seller may provide a monthly exemption certificate to the producer, distributor, wholesaler, or importer or other supplier of the taxed diesel fuel for the total number of gallons of undyed diesel fuel sold without tax during the prior month.(3) Receipt of an exemption certificate taken in good faith shall be conclusive proof for the seller that the sale was exempt.(4) Any person who wrongfully claims an exemption and presents an exemption certificate shall be liable for the tax on the diesel fuel. The department shall, on the basis of information available, determine the tax that would have been due on such transaction and assess the tax against such person.(5) Any person who unlawfully issues an exemption certificate shall be subject to an administrative penalty of one thousand dollars for each violation to be assessed and collected by the department. All such penalties collected shall be remitted to the State Treasurer for credit to the Highway Trust Fund.Source Laws 2004, LB 983, § 14.
NE Code § 66-496 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-496 - Stored fuel; payment of tax; when; reports.

66-496.  Stored fuel; payment of tax; when; reports.(1) No tax shall be collected with respect to motor fuels imported by barge, barge line, or pipeline and stored at a barge, barge line, or pipeline terminal in this state or refined at a refinery in this state and stored thereat until the motor fuels are withdrawn for sale or use in this state or are loaded at the terminal or refinery into transportation equipment for shipment or delivery to a destination in this state. No tax shall be collected with respect to motor fuels manufactured at an ethanol or biodiesel facility in this state nor with respect to motor fuels owned by a producer, but stored at another location in this state, until the motor fuels are withdrawn for sale or use in this state or are loaded at the ethanol or biodiesel facility or other storage into transportation equipment for shipment or delivery to a destination in this state.(2) When motor fuels are withdrawn or loaded as provided in this section, the producer, supplier, or distributor in this state shall be liable for payment of the motor fuels tax.(3) The person owning and operating such refinery, barge, barge line terminal, pipeline terminal, or ethanol or biodiesel facility may, at the department's request, make and file such verified reports of operations within the state which may include reporting all motor fuels loaded within this state for delivery in another state and such other information as shall be required by the department.Source   Laws 1935, c. 161, § 1, p. 588;   Laws 1935, Spec. Sess., c. 16, § 1, p. 128;   Laws 1937, c. 148, § 1, p. 567;   Laws 1939, c. 87, § 2, p. 368;   Laws 1941, c. 133, § 1, p. 524;   C.S.Supp.,1941, § 66-405;   Laws 1943, c. 138, § 2(5), p. 475;   Laws 1943, c. 141, § 1(5), p. 484;   R.S.1943, § 66-412;   Laws 1955, c. 248, § 1, p. 783;   Laws 1969, c. 528, § 9, p. 2164;   Laws 1973, LB 528, § 7;   Laws 1988, LB 1039, § 4;   R.S.1943, (1990), § 66-412;   Laws 1991, LB 627, § 23;   Laws 1994, LB 1160, § 67;  Laws 2004, LB 983, § 16.
NE Code § 66-498 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-498 - Tax previously paid; credit allowed; when.

66-498.  Tax previously paid; credit allowed; when.If such tax has been paid upon any of the ingredients or compounds under the provisions of section 66-489, credit shall be allowed for such tax previously paid, in computing the tax upon such compound, so that the motor fuels used in the compound are not taxed twice.Source   Laws 1925, c. 172, § 6, p. 451;   C.S.1929, § 66-406;   R.S.1943, § 66-415;   R.S.1943, (1990), § 66-415;  Laws 2004, LB 983, § 17.
NE Code § 66-499 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-499 - Tax received; credit to Highway Trust Fund; credits and refunds; balance to Highway Cash Fund.

66-499.  Tax received; credit to Highway Trust Fund; credits and refunds; balance to Highway Cash Fund.Unless otherwise provided, all sums of money received under sections 66-489 and 66-4,105 by the State Treasurer shall be credited to the Highway Trust Fund. Credits and refunds of the tax provided for in such sections 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 Cash Fund.Source   Laws 1925, c. 172, § 12, p. 453;   Laws 1929, c. 166, § 2, p. 574;   C.S.1929, § 66-411;   Laws 1933, c. 110, § 1, p. 446;   Laws 1937, c. 148, § 4, p. 568;   Laws 1939, c. 87, § 2, p. 359;   Laws 1941, c. 133, § 2, p. 524;   Laws 1941, c. 134, § 10, p. 535;   C.S.Supp.,1941, § 66-411;   Laws 1943, c. 138, § 1(1), p. 470;   Laws 1943, c. 139, § 1(1), p. 477;   R.S.1943, § 66-421;   Laws 1947, c. 214, § 1, p. 696;   Laws 1969, c. 530, § 1, p. 2170;   Laws 1969, c. 584, § 62, p. 2384;   Laws 1972, LB 1065, § 1;   Laws 1972, LB 343, § 1;   Laws 1986, LB 599, § 15;   Laws 1989, LB 258, § 4;   R.S.1943, (1990), § 66-421;   Laws 1991, LB 627, § 25;  Laws 2004, LB 983, § 18;  Laws 2008, LB846, § 8.