reglab/housing_qa huggingface dataset:
NE Code § 66-6,109 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-6,109 - Excise tax; amount.

66-6,109.  Excise tax; amount.(1) In addition to the tax imposed by sections 66-6,107, 66-6,108, and 66-6,109.02, each retailer shall pay an excise tax in an amount set in subsection (2) of this section on all compressed fuel sold for use in registered motor vehicles.(2) The tax shall be:(a) Two and eight-tenths cents per gallon or gallon equivalent through December 31, 2015;(b) Three and eight-tenths cents per gallon or gallon equivalent beginning on January 1, 2016, through December 31, 2016;(c) Four and eight-tenths cents per gallon or gallon equivalent beginning on January 1, 2017, through December 31, 2017;(d) Five and eight-tenths cents per gallon or gallon equivalent beginning on January 1, 2018, through December 31, 2018; and(e) Six and eight-tenths cents per gallon or gallon equivalent beginning on January 1, 2019.Source   Laws 1995, LB 182, § 13;  Laws 2008, LB846, § 18;  Laws 2015, LB610, § 6.
NE Code § 66-6,109.01 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-6,109.01 - Fuel used for buses; exemption from tax; when; equalization fee; section, how construed; refund.

66-6,109.01.  Fuel used for buses; exemption from tax; when; equalization fee; section, how construed; refund.(1) Compressed fuel shall be exempt from the taxes imposed under the Compressed Fuel Tax Act when the fuel is used for buses equipped to carry more than seven persons for hire and engaged entirely in the transportation of passengers for hire within municipalities or within a radius of six miles thereof.(2) The owner or agent of any bus equipped to carry more than seven persons for hire and engaged entirely in the transportation of passengers for hire within municipalities, or within a radius of six miles thereof, in lieu of the excise tax provided for in the act, shall pay an equalization fee of a sum equal to twice the amount of the registration fee applicable to such vehicle under the laws of this state. Such equalization fee shall be paid in the same manner as the registration fee and be disbursed and allocated as registration fees.(3) Nothing in this section shall be construed as permitting compressed fuel to be sold tax exempt. The department shall refund tax paid on compressed fuel used in buses deemed exempt by this section.Source   Laws 1996, LB 1121, § 5;  Laws 2004, LB 983, § 42.
NE Code § 66-6,109.02 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-6,109.02 - Retailer; tax on average wholesale price of gasoline; credit to Highway Trust Fund; use; allocation.

66-6,109.02.  Retailer; 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 66-6,110, the retailer 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 calculated pursuant to section 66-489.02 for the gallons of the compressed fuel as shown by the return, except that there shall be no tax on the compressed fuel reported if it is otherwise exempted by the Compressed Fuel Tax Act.(2) 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, § 17;  Laws 2017, LB339, § 240.
NE Code § 66-6,110 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-6,110 - Retailer; return; filing requirements.

66-6,110.  Retailer; return; filing requirements.Each retailer shall file a tax return with the department on forms prescribed by the department. Annual returns are required if the retailer's yearly tax liability is less than two hundred fifty dollars. Quarterly returns are required if the retailer's yearly tax liability is at least two hundred fifty dollars but less than six thousand dollars. Monthly returns are required if the retailer's yearly tax liability is at least six thousand dollars. The return shall contain a declaration by the person making the return to the effect that the statements contained in the return are true and are made under penalties of law, which declaration has the same force and effect as a verification of the return and is in lieu of such verification. The return shall show such information as the department reasonably requires for the proper administration and enforcement of the Compressed Fuel Tax Act. The retailer shall file the return in such format as prescribed by the department on or before the twentieth day of the next succeeding calendar month following the reporting period to which it relates. If the final filing date falls on a Saturday, Sunday, or legal holiday, the next secular or business day is the final filing date. The return is filed on time if transmitted or postmarked before midnight of the final filing date.Source   Laws 1995, LB 182, § 14;  Laws 2000, LB 1067, § 24;  Laws 2001, LB 168, § 11;  Laws 2004, LB 983, § 43;  Laws 2012, LB727, § 20.
NE Code § 66-6,111 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-6,111 - Tax computation.

66-6,111.  Tax computation.The taxes imposed by sections 66-6,107, 66-6,108, and 66-6,109 shall be computed by each retailer by multiplying the tax rate established in sections 66-6,107, 66-6,108, and 66-6,109 by the number of gallons or gallon equivalents of compressed fuel sold for use in registered motor vehicles.Source   Laws 1995, LB 182, § 15;  Laws 2004, LB 983, § 44;  Laws 2008, LB846, § 19.
NE Code § 66-6,112 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-6,112 - Taxes, interest, and penalties; disposition.

66-6,112.  Taxes, interest, and penalties; disposition.All taxes, interest, and penalties collected under the Compressed Fuel Tax Act shall be remitted to the State Treasurer for credit to the Highway Trust Fund or Highway Cash Fund as appropriate.Source  Laws 1995, LB 182, § 16.
NE Code § 66-6,113 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-6,113 - Compressed fuel tax; collection; commission.

66-6,113.  Compressed fuel tax; collection; commission.(1) In lieu of the expense of remitting the compressed fuel tax and complying with the statutes and rules and regulations related thereto, every retailer shall be entitled to deduct and withhold a commission of two percent upon the first five thousand dollars and one-half of one percent upon all amounts in excess of five thousand dollars remitted each tax period.(2) Except as otherwise provided in the Compressed Fuel Tax Act, the per-gallon amount of the tax shall be added to the selling price of every gallon of such compressed fuel sold in this state and shall be collected from the purchaser so that the ultimate consumer bears the burden of the tax. The tax shall be a direct tax on the retail or ultimate consumer precollected for the purpose of convenience and facility to the consumer. The levy and assessment on the retailer as specified in the act shall be as an agent of the state for the precollection of the tax. The provisions of this section shall in no way affect the method of collecting the tax as provided in the act. The tax imposed by this section shall be collected and paid at the time, in the manner, and by those persons specified in the act.(3) In consideration of receiving the commission provided under subsection (1) of this section, the retailer shall not be entitled to any deductions, credits, or refunds arising out of such retailer's failure or inability to collect any such taxes from any subsequent purchaser of compressed fuel.(4) A retailer shall not be entitled to a commission provided under subsection (1) of this section for the amount of any understatement or refund of any such taxes collected as a result of a final assessment occurring pursuant to a notice of deficiency determination under section 66-722.Source   Laws 1995, LB 182, § 17;   Laws 1998, LB 1161, § 22;  Laws 2012, LB727, § 21.
NE Code § 66-6,114 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-6,114 - Retailer; records.

66-6,114.  Retailer; records.Every retailer shall prepare and maintain such records as the department reasonably requires with respect to inventories, receipts, purchases, and sales or other dispositions of compressed fuel. The records required by this section shall be retained for a minimum period of three years or for five years if the required returns or reports are not filed and shall be available at all reasonable times for audit and examination by the department to determine liability for the payment of the taxes and penalties under the Compressed Fuel Tax Act.Source  Laws 1995, LB 182, § 18.
NE Code § 66-6,115 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-6,115 - Prohibited acts; violation; penalty; transport and delivery vehicles.

66-6,115.  Prohibited acts; violation; penalty; transport and delivery vehicles.(1) The fuel supply tank of a motor vehicle registered or required to be registered for operation on the highway shall not contain or be used with compressed fuel unless the taxes imposed by the Compressed Fuel Tax Act are paid to the retailer of the fuel at the time the fuel is purchased. Any person who violates this section is guilty of a Class IV misdemeanor and, in addition to the taxes imposed by the act, is 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. All such penalties shall be assessed against the owner of the vehicle as of the date of the violation.(2) The department shall by rule or regulation adopt a standard miles-per-gallon rating for compressed fuel transport and delivery vehicles that are not equipped with a separate fuel supply tank. The miles-per-gallon rating adopted shall be used by the owners of the vehicles to calculate the amount of fuel tax owed to the state on the fuel consumed from the vehicle's cargo tank for purposes of operating the vehicle. The owners of the vehicles shall pay the excise taxes imposed by the act and make a report concerning the taxes to the department in like manner, form, and time as is required by the act for retailers of compressed fuel.(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 1995, LB 182, § 19;  Laws 2000, LB 1067, § 25.
NE Code § 66-6,116 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-6,116 - Enforcement; rules and regulations.

66-6,116.  Enforcement; rules and regulations.The department shall enforce the Compressed Fuel Tax Act and the rules and regulations adopted pursuant to the act. The department may adopt and promulgate rules and regulations to carry out the act.Source  Laws 1995, LB 182, § 20.
NE Code § 66-712 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-712 - Terms, defined.

66-712.  Terms, defined.For purposes of the Compressed Fuel Tax Act and sections 66-482 to 66-4,149, 66-501 to 66-531, and 66-712 to 66-736:(1) Department means the Department of Revenue;(2) Motor fuel means any fuel defined as motor vehicle fuel in section 66-482, any fuel defined as diesel fuel in section 66-482, and any fuel defined as compressed fuel in section 66-6,100;(3) Motor fuel laws means the Compressed Fuel Tax Act and sections 66-482 to 66-4,149, 66-501 to 66-531, and 66-712 to 66-736; and(4) Person means any individual, firm, partnership, limited liability company, company, agency, association, corporation, state, county, municipality, or other political subdivision. Whenever a fine, imprisonment, or both are prescribed or imposed in sections 66-712 to 66-736, the word person as applied to a partnership, a limited liability company, or an association means the partners or members thereof.Source   Laws 1991, LB 627, § 107;   Laws 1993, LB 121, § 398;   Laws 1994, LB 1160, § 95;   Laws 1995, LB 182, § 52;   Laws 1996, LB 1218, § 19;  Laws 2004, LB 983, § 45;  Laws 2011, LB289, § 35;  Laws 2012, LB727, § 22;  Laws 2018, LB177, § 3;  Laws 2019, LB512, § 6.  Cross References  Compressed Fuel Tax Act, see section 66-697.
NE Code § 66-713 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-713 - Retailer; license required; when; records.

66-713.  Retailer; license required; when; records.(1) Any person operating as a retailer of motor vehicle fuel or diesel fuel in this state shall obtain a license from the department. A separate license shall be issued for each retail location operated by such person.(2) Every retailer shall keep a complete and accurate record of all motor fuels, to be based on gross gallons, received, purchased, or obtained, which record shows the name and address of the person from whom each transfer or purchase of motor fuels 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 the total amount of motor fuels sold at retail during the month.(3) The records shall also include all exempt sales of motor fuels, the date of sale, the quantity sold, and the identity of the purchaser.(4) 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.Source   Laws 1991, LB 627, § 108;   Laws 1994, LB 1160, § 96;   Laws 1998, LB 1161, § 23;  Laws 2004, LB 983, § 46.
NE Code § 66-716 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-716 - Motor fuel distribution, sale, or delivery; license; when required; records.

66-716.  Motor fuel distribution, sale, or delivery; license; when required; records.(1) Any person owning or possessing motor fuel in this state, including motor fuel stored at a pipeline terminal or barge terminal, for distribution, sale, or delivery in this state shall obtain a license from the department unless such person is already licensed under other sections of the motor fuel laws and is reporting all transactions involving any motor fuel.(2) Every person licensed under subsection (1) of this section shall keep a complete and accurate record of all motor vehicle fuel, to be based on gross gallons, (a) received, purchased, or obtained, which record shall show the name and address of the person from whom each transfer or purchase of motor vehicle fuel was made, the point from which shipped or delivered, the point at which received, the method of delivery, and the quantity of each transfer or purchase, and (b) delivered or sold, which record shall show the name of the person to whom each transfer or sale of motor vehicle fuel was made, the point from which shipped or delivered, the point at which received, the method of delivery, and the quantity of each transfer or sale.(3) Every person licensed under subsection (1) of this section shall keep a complete and accurate record of all diesel fuel to include the same information required in subsection (2) of this section and the sales of exempt diesel fuel showing the identity of the purchaser and the quantity sold. The sales of exempt diesel fuel shall include the total exempt sales during the month to each retailer accepting exemption certificates from his or her customers.Source   Laws 1991, LB 627, § 110;   Laws 1994, LB 1160, § 98.
NE Code § 66-717 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-717 - Invoice or billing documents; requirements; licensed producer, supplier, distributor, wholesaler, and importer; statement authorized.

66-717.  Invoice or billing documents; requirements; licensed producer, supplier, distributor, wholesaler, and importer; statement authorized.(1) All producers, suppliers, distributors, wholesalers, and importers and other persons selling motor fuel for resale that have been taxed under the motor fuel laws shall include on all invoices or other billing documents for the motor fuel the amount of the fuel tax or a statement that the Nebraska fuel taxes have been paid on the motor fuel.(2) If the invoice or other billing document does not contain the amount of the tax or the statement that the Nebraska fuel taxes have been paid, the motor fuel shall be presumed to be untaxed and the purchaser shall be liable for the tax on such fuel.(3) Any licensed producer, supplier, distributor, wholesaler, or importer who has recorded his or her liability for the tax on the motor fuel with the intent to remit the tax on the next return that is due may make the statement required by this section.Source   Laws 1991, LB 627, § 111;   Laws 1994, LB 1160, § 99;  Laws 2004, LB 983, § 47.
NE Code § 66-718 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-718 - Report, return, or other statement; department; powers; electronic filing.

66-718.  Report, return, or other statement; department; powers; electronic filing.(1) The department may require such other information as it deems necessary on any report, return, or other statement under the motor fuel laws.(2) The Tax Commissioner may require any of the reports, returns, or other filings due from any motor fuels licensees to be filed electronically.(3) The department shall prescribe the formats or procedures for electronic filing. To the extent not inconsistent with requirements of the motor fuel laws, the department shall adopt formats and procedures that are consistent with 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.(5) For purposes of the electronic funds transfer requirements contained in section 77-1784, motor vehicle fuel tax, diesel fuel tax, compressed fuel tax, and all other fuel-related tax programs administered by the department shall be considered as comprising one tax program.Source   Laws 1991, LB 627, § 112;   Laws 1997, LB 720, § 19;   Laws 1998, LB 1161, § 24;  Laws 2000, LB 1067, § 26;  Laws 2004, LB 983, § 48;  Laws 2019, LB512, § 7.
NE Code § 66-719.01 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-719.01 - Unlawful transportation; violations; reward for disclosure.

66-719.01.  Unlawful transportation; violations; reward for disclosure.The department may pay to any person, other than a state officer or employee, who furnishes original information that any person has failed to file the reports required on motor vehicle fuel or diesel fuel imported into the State of Nebraska or has failed to pay the tax on the sale or use of motor vehicle fuel, diesel fuel, or compressed fuel as provided by the laws of this state, such a share of the tax and penalties recovered as the department may deem reasonable and just, not exceeding thirty percent, if it appears that the recovery was had in consequence of the information furnished.Source   Laws 1933, c. 47, § 3, p. 260;   Laws 1935, c. 130, § 10, p. 468;   C.S.Supp.,1941, § 66-424;   R.S.1943, § 66-439;   R.S.1943, (1990), § 66-439;   Laws 1991, LB 627, § 35;   R.S.Supp.,1992, § 66-4,113;   Laws 1994, LB 1160, § 112;   Laws 1995, LB 182, § 53.
NE Code § 66-721 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-721 - Notices; mailing requirements.

66-721.  Notices; mailing requirements.All notices by the department required by the motor fuel laws shall be mailed to the address of the licensee or permitholder as shown on the records of the department.Source   Laws 1991, LB 627, § 116;  Laws 2012, LB727, § 23.
NE Code § 66-722 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-722 - Returns; review by department; deficiency determination; procedure.

66-722.  Returns; review by department; deficiency determination; procedure.(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 shall 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 sixty 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 sixty-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 twentieth 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 1991, LB 627, § 117;  Laws 2000, LB 1067, § 28;  Laws 2004, LB 983, § 50;  Laws 2008, LB914, § 3;  Laws 2012, LB727, § 24. Cross References  Administrative Procedure Act, see section 84-920.