reglab/housing_qa huggingface dataset:
NE Code § 66-1334 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1334 - Agricultural Alcohol Fuel Tax Fund; created; use; investment.

66-1334.  Agricultural Alcohol Fuel Tax Fund; created; use; investment.(1) The Agricultural Alcohol Fuel Tax Fund is hereby created. The fund shall be administered by the board. The fund shall contain (a) transfers made pursuant to section 66-726, (b) all sums of money received from fees resulting from any conference or event held by the board, (c) gifts, grants, and contributions made by public or private entities, and (d) transfers as authorized by the Legislature. Any money in the 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.(2) The fund shall be used for the following purposes:(a) Establishment, with cooperation of private industry, of procedures and processes necessary to the manufacture and marketing of fuel containing agricultural ethyl alcohol;(b) Establishment of procedures for entering blended fuel into the marketplace by private enterprise;(c) Analysis of the marketing process and testing of marketing procedures to assure acceptance in the private marketplace of blended fuel and byproducts resulting from the manufacturing process;(d) Cooperation with private industry to establish privately owned agricultural ethyl alcohol manufacturing plants in Nebraska to supply demand for blended fuel;(e) Sponsoring research and development of industrial and commercial uses for agricultural ethyl alcohol and for byproducts resulting from the manufacturing process;(f) Promotion of state and national air quality improvement programs and influencing federal legislation that requires or encourages the use of fuels oxygenated by the inclusion of agricultural ethyl alcohol or its derivatives;(g) Promotion of the use of renewable agricultural ethyl alcohol as a partial replacement for imported oil and for the energy and economic security of the nation;(h) Participation in development and passage of national legislation dealing with research, development, and promotion of United States production of fuels oxygenated by the inclusion of agricultural ethyl alcohol or its derivatives, access to potential markets, tax incentives, imports of foreign-produced fuel, and related concerns that may develop in the future; and(i) As the board may otherwise direct to fulfill the goals set forth under the Ethanol Development Act, including monitoring contracts for ethanol program commitments and solicitation of federal funds.Source   Laws 1993, LB 364, § 5;   Laws 1994, LB 1066, § 54;  Laws 2004, LB 983, § 58;  Laws 2009, LB316, § 16;  Laws 2019, LB298, § 16.  Cross References   Nebraska Capital Expansion Act, see section 72-1269.  Nebraska State Funds Investment Act, see section 72-1260.
NE Code § 66-1335 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1335 - Nebraska Ethanol Board; established; terms; vacancy; meetings; expenses.

66-1335.  Nebraska Ethanol Board; established; terms; vacancy; meetings; expenses.(1) The Nebraska Ethanol Board is hereby established. The board shall consist of seven members to be appointed by the Governor with the approval of a majority of the Legislature. The Governor shall make the initial appointments within thirty days after September 1, 1993. Four members shall be actually engaged in farming in this state, one in general farming and one each in the production of corn, wheat, and sorghum. One member shall be actively engaged in business in this state. One member shall represent labor interests in this state. One member shall represent Nebraska petroleum marketers in this state.(2) Members shall be appointed for terms of four years, except that of the initial appointees the terms of the member representing labor interests and the member engaged in general farming shall expire on August 31, 1994, the terms of the member engaged in sorghum production and the member engaged in wheat production shall expire on August 31, 1995, the term of the member representing petroleum marketers shall expire on August 31, 1996, and the terms of the member engaged in business and the member engaged in corn production shall expire on August 31, 1997. A member shall serve until a successor is appointed and qualified. Not more than four members shall be members of the same political party.(3) A vacancy on the board shall exist in the event of death, disability, resignation, or removal for cause of a member. Any vacancy on the board arising other than from the expiration of a term shall be filled by appointment for the unexpired portion of the term. An appointment to fill a vacancy shall be made by the Governor with the approval of a majority of the Legislature, and any person so appointed shall have the same qualifications as the person whom he or she succeeds.(4) The board shall meet at least once annually.(5) The members shall be reimbursed for expenses as provided in sections 81-1174 to 81-1177. The members shall receive twenty-five dollars for each day while engaged in the performance of board duties.Source   Laws 1993, LB 364, § 6;  Laws 2020, LB381, § 53.
NE Code § 66-1336 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1336 - Administrator.

66-1336.  Administrator.The board shall retain the services of a full-time administrator to be appointed by the board. The administrator shall hold office at the pleasure of the board.Source   Laws 1993, LB 364, § 7;  Laws 2012, LB782, § 89;  Laws 2013, LB222, § 21.
NE Code § 66-1337 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1337 - Board; administrative powers.

66-1337.  Board; administrative powers.The board may rent office space and employ such personnel as may be necessary for the performance of its duties. The board may employ the services of experts and consultants and expend funds necessary to acquire title to commodities pursuant to section 66-1340, to promote air quality improvement programs, or to otherwise carry out the board's duties under the Ethanol Development Act.Source   Laws 1993, LB 364, § 8;  Laws 2009, LB154, § 13.
NE Code § 66-1338 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1338 - National ethanol promotion group; board; powers.

66-1338.  National ethanol promotion group; board; powers.The board may appropriate funds and become a member of any national ethanol promotion group.Source   Laws 1978, LB 424, § 20;   Laws 1981, LB 80, § 6;   R.S.1943, (1990), § 66-820;   Laws 1993, LB 364, § 9.
NE Code § 66-1339 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1339 - Federal funds; solicitation; use.

66-1339.  Federal funds; solicitation; use.The board is encouraged to solicit and authorized to expend any federally distributed funds from the Energy Settlement Fund, account number 6071, or any other federal funds which may become available to the board for ethanol development. Funds collected pursuant to this section shall be remitted to the State Treasurer for credit to the Agricultural Alcohol Fuel Tax Fund.Source   Laws 1986, LB 1230, § 15;   Laws 1989, LB 587, § 9;   R.S.1943, (1990), § 66-1315;   Laws 1993, LB 364, § 10.
NE Code § 66-1340 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1340 - Board; accept property; powers.

66-1340.  Board; accept property; powers.The board may accept gifts, donations, money, and services, including in-kind resources such as grain owned by the Commodity Credit Corporation and the United States Department of Agriculture. The board may take title to the Commodity Credit Corporation's inventories and use such commodities to carry out the Ethanol Development Act. The board may accept commodities in connection with section 1024 of the Food Security Act of 1985 or in connection with any other section of state or federal law.Source   Laws 1986, LB 1230, § 16;   R.S.1943, (1990), § 66-1316;   Laws 1993, LB 364, § 11.
NE Code § 66-1341 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1341 - Application; information confidential.

66-1341.  Application; information confidential.Trade secrets, academic and scientific research work, and other proprietary or commercial information which may be filed with an application for a grant or loan or other financial assistance shall not be considered to be public records as defined in section 84-712.01 if the release of such trade secrets, work, or information would give advantage to business competitors and serve no public purpose. Any person seeking release of the trade secrets, work, or information as a public record shall demonstrate to the satisfaction of the board that the release would not violate this section.Source   Laws 1989, LB 587, § 14;   R.S.1943, (1990), § 66-1321.01;   Laws 1993, LB 364, § 12.
NE Code § 66-1342 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1342 - Repayment of loan; other funds; remittance.

66-1342.  Repayment of loan; other funds; remittance.Any repayment of a loan made pursuant to the Ethanol Authority and Development Act as it existed prior to September 1, 1993, shall be remitted to the State Treasurer and shall be credited to the Ethanol Production Incentive Cash Fund. Any return on investment and any money available due to failure to fulfill conditional requirements pursuant to investment agreements entered into prior to April 30, 1992, pursuant to prior law, shall be remitted to the State Treasurer and shall be credited to the fund.Source   Laws 1986, LB 1230, § 27;   Laws 1987, LB 279, § 10;   Laws 1992, LB 754, § 7;   R.S.Supp.,1992, § 66-1324;   Laws 1993, LB 364, § 13.
NE Code § 66-1344.01 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1344.01 - Ethanol tax credits; agreement required; contents.

66-1344.01.  Ethanol tax credits; agreement required; contents.The Tax Commissioner and the producer eligible to receive credits under subsection (2) of section 66-1344 shall enter into a written agreement. The producer shall agree to produce ethanol at the designated facility and any expansion thereof. The Tax Commissioner, on behalf of the State of Nebraska, shall agree to furnish the producer the tax credits as provided by and limited in section 66-1344 in effect on the date of the agreement. The agreement to produce ethanol in return for the credits shall be sufficient consideration, and the agreement shall be binding upon the state. No credit shall be given to any producer of ethanol which fails to produce ethanol in Nebraska in compliance with the agreement. The agreement shall include:(1) The name of the producer;(2) The address of the ethanol facility;(3) The date of the initial eligibility of the ethanol facility to receive such credits;(4) The name plate design capacity of the ethanol facility as of the date of its initial eligibility to receive such credits; and(5) The name plate design capacity which the facility is intended to have after the completion of any proposed expansion. If no expansion is contemplated at the time of the initial agreement, the agreement may be amended to include any proposed expansion.The Tax Commissioner shall not accept any applications for new agreements on or after April 16, 2004.Source  Laws 2001, LB 536, § 7;  Laws 2004, LB 479, § 6;  Laws 2004, LB 1065, § 6.
NE Code § 66-1345.05 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1345.05 - Funds received by the Department of Revenue; disposition.

66-1345.05.  Funds received by the Department of Revenue; disposition.Any funds received by the Department of Revenue which result from an ethanol producer claiming excess credit, and any related interest and penalties thereon, shall be remitted to the State Treasurer for credit to the Ethanol Production Incentive Cash Fund.Source Laws 2004, LB 479, § 3.
NE Code § 66-1348 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1348 - Investment agreements; act; how construed.

66-1348.  Investment agreements; act; how construed.Nothing in the Ethanol Development Act shall be construed to extend or affect the terms of any investment agreement entered into by the Ethanol Authority and Development Board prior to April 30, 1992.Source  Laws 1993, LB 364, § 19.
NE Code § 66-1349 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1349 - Ethanol facility eligible for tax credits or incentives; employ residents.

66-1349.  Ethanol facility eligible for tax credits or incentives; employ residents.Any ethanol facility eligible for tax credits or incentives under the Ethanol Development Act, the Employment and Investment Growth Act, or the Nebraska Advantage Rural Development Act shall whenever possible employ workers who are residents of the State of Nebraska.Source   Laws 1994, LB 961, § 4;  Laws 2005, LB 312, § 3.  Cross References   Employment and Investment Growth Act, see section 77-4101.  Ethanol Development Act, see section 66-1330.  Nebraska Advantage Rural Development Act, see section 77-27,187.
NE Code § 66-1351 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1351 - Treated seed; use prohibited; when.

66-1351.  Treated seed; use prohibited; when.The use of seed that is treated, as defined in section 81-2,147.01, in the production of agricultural ethyl alcohol shall be prohibited if such use results in the generation of a byproduct that is deemed unsafe for livestock consumption or land application.Source  Laws 2021, LB507, § 8.   Effective Date: May 6, 2021
NE Code § 66-1401 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1401 - Act, how cited.

66-1401.  Act, how cited.Sections 66-1401 to 66-1427 shall be known and may be cited as the International Fuel Tax Agreement Act.Source   Laws 1988, LB 836, § 1;   Laws 1996, LB 1218, § 22;   Laws 1998, LB 1056, § 3;  Laws 2004, LB 983, § 60;  Laws 2018, LB177, § 4.
NE Code § 66-1402 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1402 - Purpose of act.

66-1402.  Purpose of act.It is the purpose of the International Fuel Tax Agreement Act to simplify the motor fuel tax licensing, bonding, reporting, and remittance requirements imposed on motor carriers involved in interstate commerce by authorizing the director to participate in cooperative fuel tax agreements with another state or states to permit the administration, collection, and enforcement of each state's motor fuel taxes by the base state.Source   Laws 1988, LB 836, § 2;   Laws 1996, LB 1218, § 23.
NE Code § 66-1403 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1403 - Terms, defined.

66-1403.  Terms, defined.For purposes of the International Fuel Tax Agreement Act, unless the context otherwise requires:(1) Agreement means a cooperative fuel tax agreement entered into under section 66-1404 and, specifically, the International Fuel Tax Agreement;(2) Base state means the state where (a) the motor vehicles are based for vehicle registration purposes, (b) the operational control and operational records of the licensee's motor vehicles are maintained or can be made available, and (c) some mileage is accrued by motor vehicles within the fleet;(3) Department means the Division of Motor Carrier Services of the Department of Motor Vehicles;(4) Director means the Director of Motor Vehicles or his or her designee and includes the Division of Motor Carrier Services of the Department of Motor Vehicles;(5) Licensee means a person licensed pursuant to the methods established in subdivision (2) of section 66-1406;(6) 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; and(7) Person means any individual, firm, partnership, limited liability company, company, agency, association, or corporation or state, county, city, town, village, or other political subdivision.Source   Laws 1988, LB 836, § 3;   Laws 1991, LB 627, § 135;   Laws 1996, LB 1218, § 24;  Laws 2018, LB177, § 5.
NE Code § 66-1404 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1404 - Cooperative fuel tax agreements; local reciprocal exemption agreements; authorized.

66-1404.  Cooperative fuel tax agreements; local reciprocal exemption agreements; authorized.The director may enter into a cooperative fuel tax agreement with another state or states which provides for the administration, collection, and enforcement by the base state of each state's motor fuel taxes on motor fuel used by interstate motor carriers. The agreement shall not contain any provision which exempts any motor vehicle, owner, or operator from complying with the laws, rules, and regulations pertaining to vehicle licensing, size, weight, or load or the operation of motor vehicles upon the highways of this state. The director may also enter into agreements that provide for local reciprocal exemptions from motor fuel tax apportionment for a motor carrier operating within a limited local delivery area near the borders of the state. The agreements for local reciprocal exemptions may only extend to deliveries not more than fifteen miles into another state and shall require a ninety-day notice to rescind the agreement.Source   Laws 1988, LB 836, § 4;   Laws 1996, LB 1218, § 25;  Laws 1999, LB 77, § 1.
NE Code § 66-1405 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1405 - Tax rate; how determined; setoff authorized.

66-1405.  Tax rate; how determined; setoff authorized.The amount of the tax imposed and collected on behalf of this state under an agreement shall be determined as provided in the Compressed Fuel Tax Act and sections 66-482 to 66-4,149. The Department of Revenue in administering the Compressed Fuel Tax Act and sections 66-482 to 66-4,149 shall provide information and assistance to the director regarding the amount of tax imposed and collected from time to time as may be necessary. The amount of tax due under an agreement may be collected by setoff against any state income tax refund due to the taxpayer pursuant to sections 77-27,210 to 77-27,221.Source   Laws 1988, LB 836, § 5;   Laws 1996, LB 1218, § 26;   Laws 1997, LB 720, § 20;  Laws 2011, LB289, § 37. Cross References  Compressed Fuel Tax Act, see section 66-697.
NE Code § 66-1406 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1406 - Agreements; provisions.

66-1406.  Agreements; provisions.An agreement may provide for:(1) Defining the classes of motor vehicles upon which the motor fuel taxes are to be collected under the agreement;(2) Establishing methods for motor fuel tax licensing, license revocation, and tax collection for motor carriers by the base state on behalf of itself and all other states which are parties to the agreement;(3) Establishing procedures for the granting of credits or refunds;(4) Defining conditions and criteria relative to bonding requirements including criteria for exemption from bonding;(5) Establishing tax reporting periods and tax report due dates not to exceed one calendar month after the close of the reporting period;(6) Providing for a penalty at a rate of fifty dollars for each reporting period or ten percent of the delinquent tax whichever is greater for failure to file a report, for filing a late report, or for filing an underpayment of taxes due;(7) Interest on all delinquent taxes at a rate set by the base state;(8) Establishing procedures for forwarding of motor fuel taxes, penalties, and interest collected on behalf of another state to that state;(9) Record-keeping requirements for licensees; and(10) Any additional provisions which will facilitate the administration of the agreement.Source   Laws 1988, LB 836, § 6;   Laws 1991, LB 627, § 136;  Laws 2001, LB 387, § 10.  Cross References  Conducting activities without a license, penalty, see section 66-727.
NE Code § 66-1406.01 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1406.01 - License required; when.

66-1406.01.  License required; when.Any motor carrier involved in interstate commerce who is required to pay motor fuel taxes shall obtain a license from the director pursuant to an agreement entered into under the International Fuel Tax Agreement Act.Source  Laws 1998, LB 1056, § 4.
NE Code § 66-1407 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1407 - Excess tax paid; credit.

66-1407.  Excess tax paid; credit.Any licensee paying more tax than is required during the course of a reporting period shall be permitted a credit against future tax liability for the excess tax paid. Upon request, this credit may be refunded to the licensee by the director in accordance with the agreement.Source   Laws 1988, LB 836, § 7;   Laws 1996, LB 1218, § 27.
NE Code § 66-1408 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1408 - Audits authorized.

66-1408.  Audits authorized.An agreement may require the director to perform audits of persons required to be licensed who are based in this state to determine if the motor fuel taxes to be collected under the agreement have been properly reported and paid to each state participating in the agreement. The agreement may authorize other states to perform audits of persons required to be licensed who are based in such other state on behalf of the State of Nebraska and forward the findings to the director. The director may issue a notice of deficiency determination based on the findings from the other state.The agreement shall not preclude the director from auditing the records of any person who has used motor fuels in this state. Any person required to be licensed shall make his or her records available on request of the director.If the person is based in this state, the records shall be made available at the location designated by the director or such person may request the director to audit such records at the person's place of business. If the place of business is located outside this state, the director may require the person to reimburse the director for authorized per diem and travel expenses.Source   Laws 1988, LB 836, § 8;   Laws 1996, LB 1218, § 28.
NE Code § 66-1409 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1409 - Director; disclose information; when.

66-1409.  Director; disclose information; when.The director may forward to the representative of another state designated in the agreement any information in the director's possession relative to the manufacture, receipt, sale, use, transportation, or shipment of motor fuels by any person required to be licensed. The director may disclose information to the representative of the other state which relates to the location of officers, motor vehicles, and other real and personal property of persons required to be licensed under the agreement who use motor fuels. Any information covered by an agreement with the Internal Revenue Service may only be released in accordance with such agreement.Source   Laws 1988, LB 836, § 9;   Laws 1996, LB 1218, § 29.
NE Code § 66-1410 (2021)
2021 Nebraska Revised Statutes|Chapter 66 - Oils, Fuels, and Energy|66-1410 - Rules and regulations.

66-1410.  Rules and regulations.The director shall adopt and promulgate rules and regulations necessary to implement any agreement entered into under the International Fuel Tax Agreement Act.Source   Laws 1988, LB 836, § 10;   Laws 1996, LB 1218, § 30.