reglab/housing_qa huggingface dataset:
NE Code § 66-1411 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1411 - Legal remedies; appeals; rules and regulations.

66-1411.  Legal remedies; appeals; rules and regulations.(1) The legal remedies for any person served with an order or assessment under the International Fuel Tax Agreement Act shall be as prescribed in such act. Appeals from a final order of the director shall be taken as prescribed in sections 84-917 to 84-919.(2) The director may adopt and promulgate rules and regulations for enforcement, collection, and appeals pursuant to the International Fuel Tax Agreement Act. Any person filing a report or return for tax due shall follow the filing periods or due dates established by the agreement under section 66-1406.Source   Laws 1988, LB 836, § 11;   Laws 1996, LB 1218, § 31;   Laws 1997, LB 720, § 21;  Laws 2018, LB177, § 14.
NE Code § 66-1411.01 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1411.01 - Director; enforcement powers.

66-1411.01.  Director; enforcement powers.The director may use the provisions of the Uniform State Tax Lien Registration and Enforcement Act for purposes of enforcing the International Fuel Tax Agreement Act.Source  Laws 1996, LB 1218, § 36. Cross References  Uniform State Tax Lien Registration and Enforcement Act, see section 77-3901.
NE Code § 66-1412 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1412 - Agreement; controlling provisions.

66-1412.  Agreement; controlling provisions.If the director enters into any agreement authorized by the International Fuel Tax Agreement Act and the provisions set forth in the agreement are in conflict with any rules or regulations adopted and promulgated by the director, the agreement shall control to the extent of any conflict.Source   Laws 1988, LB 836, § 12;   Laws 1996, LB 1218, § 32.
NE Code § 66-1413 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1413 - Contract to administer act; authorized.

66-1413.  Contract to administer act; authorized.The Division of Motor Carrier Services of the Department of Motor Vehicles may contract with another state agency or an association organized under the laws of this state, not for profit, to administer for the division the parts of the International Fuel Tax Agreement Act as designated by the director.Source   Laws 1988, LB 836, § 13;   Laws 1996, LB 1218, § 33.
NE Code § 66-1414 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1414 - Fuel tax; disposition; Motor Carrier Services Division Distributive Fund; created; use; investment.

66-1414.  Fuel tax; disposition; Motor Carrier Services Division Distributive Fund; created; use; investment.(1) Any fuel tax collected pursuant to the agreement shall be remitted to the State Treasurer for credit to the Motor Carrier Services Division Distributive Fund to carry out the International Fuel Tax Agreement Act.(2) The Motor Carrier Services Division Distributive Fund is created. The fund shall be set apart and maintained by the State Treasurer to carry out the International Fuel Tax Agreement Act and the International Registration Plan Act. Any money in the Motor Carrier Services Division Distributive 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. Any interest received on money in the Motor Carrier Services Division Distributive Fund shall be credited to the Highway Trust Fund.Source   Laws 1988, LB 836, § 14;   Laws 1991, LB 627, § 137;   Laws 1994, LB 1066, § 56;   Laws 1994, LB 1160, § 115;   Laws 1995, LB 182, § 63;   Laws 1996, LB 1218, § 34;   Laws 1997, LB 720, § 22;   Laws 1998, LB 1056, § 6;  Laws 2003, LB 563, § 39.  Cross References   International Registration Plan Act, see section 60-3,192.  Nebraska Capital Expansion Act, see section 72-1269.  Nebraska State Funds Investment Act, see section 72-1260.
NE Code § 66-1415 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1415 - Decal fee; Motor Carrier Division Cash Fund; use.

66-1415.  Decal fee; Motor Carrier Division Cash Fund; use.(1) An additional fee may be collected by the issuing agency or association from a licensee for each annual decal issued pursuant to the agreement. The fee shall be in an amount determined by the director to be sufficient to recover reasonable administrative costs of the agreement but not more than ten dollars per annual decal. The fee shall be remitted to the State Treasurer and credited to the Motor Carrier Division Cash Fund, except that the director may by contract with an association provide for the association to retain a portion of the fee as payment for services rendered under the contract.(2) The Motor Carrier Division Cash Fund shall be used to pay administrative costs of the International Fuel Tax Agreement Act. If any staff used for enforcing the agreement provided for in the act is used for any other state tax or program, the costs attributed to such other tax or program shall be borne by either the General Fund or the fund to which the money resulting from such other tax or program is credited, however it is appropriated by the Legislature. Any money in the Interstate Motor Carriers Base State Cash Fund on July 1, 1996, shall be transferred to the Motor Carrier Division Cash Fund on such date.Source   Laws 1988, LB 836, § 15;   Laws 1996, LB 1218, § 35.
NE Code § 66-1416 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1416 - Sections; purpose; terms, defined.

66-1416.  Sections; purpose; terms, defined.The purpose of sections 66-1416 to 66-1419 is to provide an additional method of collecting motor fuels taxes from interstate motor vehicle operators commensurate with their operations in Nebraska and to permit the department to suspend the collection as to transportation entering Nebraska from any other state when it appears that Nebraska tax revenue and interstate highway transportation moving out of Nebraska will not be unduly prejudiced thereby.For purposes of such sections, (1) fuel used or consumed in operations includes all fuel placed in the supply tanks and consumed in the engine of a qualified motor vehicle and (2) qualified motor vehicle means a motor vehicle used, designed, or maintained for transportation of persons or property which (a) has two axles and a gross vehicle weight or registered gross vehicle weight exceeding twenty-six thousand pounds, (b) has three or more axles regardless of weight, or (c) is used in combination when the weight of such combination exceeds twenty-six thousand pounds gross vehicle or registered gross vehicle weight. Qualified motor vehicle does not include a recreational vehicle.Source Laws 2004, LB 983, § 61.
NE Code § 66-1417 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1417 - Trip permit or payment of motor fuels taxes; required; violation; penalty.

66-1417.  Trip permit or payment of motor fuels taxes; required; violation; penalty.No person shall bring into this state in the fuel supply tanks of a qualified motor vehicle or in any other container, regardless of whether or not the supply tanks are connected to the motor of the vehicle, any motor fuels to be used in the operation of the vehicle in this state unless he or she has purchased a trip permit pursuant to section 66-1418 or paid or made arrangements in advance for payment of Nebraska motor fuels taxes on the gallonage consumed in operating the vehicle in this state.Any person who brings into this state in the fuel supply tanks of a qualified motor vehicle motor fuels in violation of the International Fuel Tax Agreement Act shall be subject to an administrative penalty of one hundred dollars for each violation to be assessed and collected by the department or another state agency which may be contracted with to act as the department's agent for such purpose. All such penalties collected shall be remitted to the State Treasurer for credit to the Highway Cash Fund.Source Laws 2004, LB 983, § 62.
NE Code § 66-1418 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1418 - Trip permits; issuance; fees.

66-1418.  Trip permits; issuance; fees.A trip permit shall be issued before any person required to obtain a trip permit enters this state. The trip permit shall be issued by the director through Internet sales from the department's website. The trip permit shall be issued for a fee of twenty dollars and shall be valid for a period of seventy-two hours. The fee collected by the director shall be remitted to the State Treasurer for credit to the Highway Cash Fund.Source  Laws 2004, LB 983, § 63;  Laws 2013, LB250, § 2;  Laws 2016, LB667, § 1.
NE Code § 66-1419 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1419 - Records; required.

66-1419.  Records; required.Every person operating under sections 66-1416 to 66-1419 shall make and keep for a period of three years, or five years if required reports, returns, or statements are not filed, such records as may reasonably be required by the department for the administration of such sections.If, in the normal conduct of the business, the required records are maintained and kept at an office outside the State of Nebraska, it shall be a sufficient compliance with this section if the records are made available for audit and examination by the department within this state, but such audit and examination shall be without expense to the State of Nebraska.Source Laws 2004, LB 983, § 64.
NE Code § 66-1420 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1420 - Department; powers and duties.

66-1420.  Department; powers and duties.(1) The department may require information as it deems necessary on any report, return, or other statement under the agreement.(2) The department may require any of the reports, returns, or other filings due from any licensees to be filed electronically.(3) The department shall prescribe the formats and procedures for electronic filing. The department shall adopt formats and procedures that are reasonably consistent with the formats and procedures of other states requiring electronic reporting of motor fuel information.(4) Any person who does not file electronically when required or who fails to use the prescribed formats and procedures shall be considered to have not filed the return, report, or other filing.Source Laws 2018, LB177, § 6.
NE Code § 66-1421 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1421 - Filing of amended return; interest; waiver of penalty; waiver of interest.

66-1421.  Filing of amended return; interest; waiver of penalty; waiver of interest.(1)(a) No penalty shall be imposed upon any person who voluntarily reports an underpayment of tax by filing an amended return if the original return is filed on time.(b) Except as provided in subsection (3) of this section, interest shall not be waived on any additional tax due as reported on any amended return, and such interest shall be computed from the date such tax was due.(2) The department may in its discretion waive all or any portion of the penalties incurred upon sufficient showing by the taxpayer that the failure to file or pay is not due to negligence, intentional disregard of the law, rules, or regulations, intentional evasion of the tax, or fraud committed with intent to evade the tax or that such penalties should otherwise be waived.(3) The department may in its discretion waive any and all interest incurred upon sufficient showing by the taxpayer that such interest should be waived.(4) All penalties collected by the department under this section shall be remitted to the State Treasurer for credit to the Highway Trust Fund.Source Laws 2018, LB177, § 7.
NE Code § 66-1422 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1422 - Suspension of license or permit; reasons; notice; hearing; order; revocation; reinstatement fee; request to reinstate revoked license.

66-1422.  Suspension of license or permit; reasons; notice; hearing; order; revocation; reinstatement fee; request to reinstate revoked license.(1) Any license or permit issued by the department under the motor fuel laws may be suspended for the following reasons:(a) Cancellation of security;(b) Failure to provide additional security as required;(c) Failure to file any report or return, filing an incomplete report or return, or not filing electronically, within the time provided;(d) Failure to pay taxes due within the time provided;(e) Filing of any false report, return, statement, or affidavit, knowing it to be false;(f) Using or placing dyed diesel fuel in a motor vehicle except as authorized under section 66-495.01;(g) A licensee no longer being eligible to obtain a license or permit; or(h) Any other violation by a licensee of the agreement or the rules and regulations.(2) The department shall mail notice of suspension of any license or permit.(3) The licensee or permitholder may, within thirty days after the mailing of the notice of such suspension, petition the department in writing for a hearing and reconsideration of such suspension. If a petition is filed, the department shall, within twenty days of receipt of the petition, set a hearing date at which the licensee or permitholder may show cause why his or her suspended license or permit should not be canceled. The department shall give the licensee or permitholder reasonable notice of the time and place of such hearing. Within a reasonable time after the conclusion of the hearing, the department shall issue an order either reinstating or revoking such license or permit.(4) If a petition is not filed within the thirty-day period, the suspended license or permit shall be revoked by the department at the expiration of the period.(5) Any reissuance of a permit or license to the same person within three years from the date of revocation shall require a reinstatement fee of one hundred dollars to be submitted to the department. The department shall remit the fee to the State Treasurer for credit to the Highway Cash Fund.(6) Suspension or revocation of a license or permit issued by the department shall not relieve any person from making or filing the reports or returns required by the motor fuel laws in the manner or within the time required.(7) The licensee or permitholder may request in writing that the department consider reinstating a revoked license. The department shall make a final determination to reinstate or not reinstate and communicate its decision in writing to the licensee or permitholder within thirty days of receipt of the request.Source Laws 2018, LB177, § 8.
NE Code § 66-1423 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1423 - Notice.

66-1423.  Notice.All notices by the department required by the motor fuel laws shall be mailed or electronically transmitted to the address of the licensee or permitholder as shown on the records of the department.Source Laws 2018, LB177, § 9.
NE Code § 66-1424 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1424 - Department; examine return; deficiency; final assessment; challenge; extension.

66-1424.  Department; examine return; deficiency; final assessment; challenge; extension.(1) As soon as practical after a return is filed, the department shall examine it to determine the correct amount of tax. If the department finds that the amount of tax shown on the return is less than the correct amount, it shall notify the taxpayer of the amount of the deficiency determined.(2) If any person fails to file a return or has improperly purchased motor fuel without the payment of tax, the department may estimate the person's liability from any available information and notify the person of the amount of the deficiency determined.(3) The amount of the deficiency determined shall constitute a final assessment together with interest and penalties thirty days after the date on which notice was mailed to the taxpayer at his or her last-known address unless a written protest is filed with the department within such thirty-day period.(4) The final assessment provisions of this section shall constitute a final decision of the agency for purposes of the Administrative Procedure Act.(5) An assessment made by the department shall be presumed to be correct. In any case when the validity of the assessment is questioned, the burden shall be on the person who challenges the assessment to establish by a preponderance of the evidence that the assessment is erroneous or excessive.(6)(a) Except in the case of a fraudulent return or of neglect or refusal to make a return, the notice of a proposed deficiency determination shall be mailed within three years after the last day of the month following the end of the period for which the amount proposed is to be determined or within three years after the return is filed, whichever period expires later.(b) The taxpayer and the department may agree, prior to the expiration of the period in subdivision (a) of this subsection, to extend the period during which the notice of a deficiency determination can be mailed. The extension of the period for the mailing of a deficiency determination shall also extend the period during which a refund can be claimed.Source  Laws 2018, LB177, § 10;  Laws 2020, LB944, § 76.  Cross References  Administrative Procedure Act, see section 84-920.
NE Code § 66-1425 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1425 - Personal liability; challenge of department's determination; petition for redetermination; hearing; notice; immediate collection of taxes.

66-1425.  Personal liability; challenge of department's determination; petition for redetermination; hearing; notice; immediate collection of taxes.(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 thirty 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 department'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 thirty-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 department 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 department 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 66-1406.02.(5) If the department 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 means any corporation and any other entity that is taxed as a corporation under the Internal Revenue Code;(b) Taxes means all taxes and additions to taxes including interest and penalties imposed under the agreement; and(c) Willful failure means that failure which was the result of an intentional, conscious, and voluntary action.Source Laws 2018, LB177, § 11. Cross References  Uniform State Tax Lien Registration and Enforcement Act, see section 77-3901.
NE Code § 66-1426 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1426 - Interest.

66-1426.  Interest.All deficiencies determined by the department and any tax paid after the time provided shall accrue interest at the rate specified in subdivision (7) of section 66-1406, 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 2018, LB177, § 12.
NE Code § 66-1427 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1427 - Department; powers.

66-1427.  Department; powers.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 agreement.Source Laws 2018, LB177, § 13.
NE Code § 66-1501 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1501 - Act, how cited.

66-1501.  Act, how cited.Sections 66-1501 to 66-1531 shall be known and may be cited as the Petroleum Release Remedial Action Act.Source   Laws 1989, LB 289, § 1;   Laws 1991, LB 409, § 1;   Laws 1994, LB 1160, § 116;   Laws 1996, LB 1226, § 1;   Laws 1998, LB 1161, § 26;  Laws 2004, LB 962, § 103;  Laws 2010, LB832, § 1.
NE Code § 66-1502 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1502 - Statement of purpose.

66-1502.  Statement of purpose.(1) The Legislature restates the declaration of legislative purpose as set forth in section 81-1501 that the public policy of this state is hereby declared to be:(a) To conserve the water in this state and to protect and improve the quality of water for human consumption, wildlife, fish and other aquatic life, industry, recreation, and other productive, beneficial uses;(b) To achieve and maintain a reasonable degree of purity of the natural atmosphere of this state that human beings and all other animals and plants which are indigenous to this state will flourish in approximately the same balance as they have in recent history and to adopt and promulgate laws, rules, and regulations and to uniformly enforce the same in such a manner as to give meaningful recognition to the protection of each element of the environment, air, water, and land; and(c) To cooperate with other states and the federal government to accomplish the objectives set forth in the Environmental Protection Act.(2) The Legislature finds that the number of leaking petroleum storage tanks throughout the state is increasing and that there exists a serious threat to the health and safety of citizens because petroleum contained in leaking storage tanks is a potential land and ground water contaminant and major fire and explosive hazard. Furthermore, owners of petroleum tanks may not have the ability to assess and clean up any releases from those petroleum tanks.(3) The Legislature finds and declares that it is in the public interest that a distribution network for petroleum be available to the public in the State of Nebraska. It is essential in this state to encourage owners of petroleum tanks across the state to remain in business to maintain the viability of the distribution network. At the present time, meeting financial responsibility requirements imposed by the federal government has placed a burden on the owners of petroleum tanks that jeopardizes their ability to store and distribute petroleum and to remain a part of the distribution network.Source  Laws 1989, LB 289, § 2. Cross References  Environmental Protection Act, see section 81-1532.