reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-526 - Motor vehicle fuel or diesel fuel; unlawful transportation; vehicle declared nuisance.

66-526.
Motor vehicle fuel or diesel fuel; unlawful transportation; vehicle declared nuisance.
Any car, automobile, truck, pipeline, airplane, vehicle, or means of transportation which is engaged in or used for the unlawful transportation of motor vehicle fuel or diesel fuel is declared a common nuisance, and there shall be no property rights of any kind whatsoever in any car, automobile, truck, pipeline, airplane, vehicle, or other means of transportation which is engaged in or used for the unlawful transportation of motor vehicle fuel or diesel fuel except as provided in sections 66-527 to 66-531.
Source
Laws 1933, c. 47, § 2, p. 258;
C.S.Supp.,1941, § 66-423;
R.S.1943, § 66-433;
R.S.1943, (1990), § 66-433;
Laws 1991, LB 627, § 29;
R.S.Supp.,1992, § 66-4,107;
Laws 1994, LB 1160, § 88.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-527 - Unlawful transportation; search and seizure; arrest; administrative penalty; terms, defined.

66-527.
Unlawful transportation; search and seizure; arrest; administrative penalty; terms, defined.
(1) Any peace officer or agent of the department, having probable cause to believe that a vehicle is being used for the unlawful transportation of motor vehicle fuel or diesel fuel, shall make a search thereof with or without a warrant, and in every case when a search is made with or without a warrant and it appears that any provision of sections 66-501 to 66-512 and 66-526 to 66-531 has been violated, the peace officer or agent shall take such fuel being unlawfully transported, the vehicle, and the person in charge thereof into custody, a complaint shall be filed within thirty days of the seizure against such party, fuel, and vehicle, a warrant shall issue, and such party, fuel, and vehicle shall be held for trial as in a criminal action. The vehicle and the fuel so seized shall not be taken from the possession of any officer or agent seizing and holding them by writ of replevin or other proceedings.
(2) In addition, any person who violates any provision of sections 66-501 to 66-512 and 66-526 to 66-531 is subject to an administrative penalty of one thousand dollars for each violation to be assessed and collected by the department. All such penalties under this subsection shall be assessed against the owner of the vehicle as of the date of the violation. All such penalties collected shall be remitted to the State Treasurer for credit to the Highway Trust Fund.
(3) For purposes of this section:
(a) Owner means registered owner, titleholder, lessee entitled to possession of the motor vehicle, or anyone otherwise maintaining a possessory interest in the motor vehicle, but does not include anyone who, without participating in the use or operation of the motor vehicle and otherwise not engaged in the purpose for which the motor vehicle is being used, holds indicia of ownership primarily to protect his or her security interest in the motor vehicle or who acquired ownership of the motor vehicle pursuant to a foreclosure of a security interest in the motor vehicle; and
(b) Use means to operate, fuel, or otherwise employ.
Source
Laws 1933, c. 47, § 2, p. 258;
C.S.Supp.,1941, § 66-423;
R.S.1943, § 66-434;
Laws 1983, LB 302, § 4;
R.S.1943, (1990), § 66-434;
Laws 1991, LB 627, § 30;
R.S.Supp.,1992, § 66-4,108;
Laws 1994, LB 1160, § 89;
Laws 2000, LB 1067, § 13.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-528 - Unlawful transportation; conviction; effect.

66-528.
Unlawful transportation; conviction; effect.
Final judgment of conviction in a criminal action brought under section 66-527 shall be in all cases a bar to any suits for the recovery of the fuel transported thereby or other personal property actually and directly used in connection therewith, or the value of the same, or for damages alleged to arise by reason of the seizing of such vehicle and the fuel contained therein, and upon conviction judgment shall be entered directing that the fuel transported and other personal property actually and directly used in connection with such violation may be put to official use by the confiscating agency for a period of not more than two years or shall be ordered sold by the court at public sale on ten days' notice, and the remaining proceeds, after the motor vehicle fuel or diesel fuel tax and cost of collection have been remitted to the appropriate fund or person, shall be remitted into the temporary school fund to be used for the support of the common schools as in the case of fines and forfeitures. The purchaser of such fuel or property shall take title thereto free and clear of all rights, title, and interest of all persons claiming to be owners thereof or claiming to have liens thereon.
Source
Laws 1933, c. 47, § 2, p. 259;
C.S.Supp.,1941, § 66-423;
R.S.1943, § 66-435;
R.S.1943, (1990), § 66-435;
Laws 1991, LB 627, § 31;
R.S.Supp.,1992, § 66-4,109;
Laws 1994, LB 1160, § 90;
Laws 1997, LB 345, § 2.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-529 - Unlawful transportation; conviction; sale of vehicle.

66-529.
Unlawful transportation; conviction; sale of vehicle.
The court, upon conviction of the person so arrested, unless good cause to the contrary is shown by the owner or lienor, shall order a sale by public auction of the vehicle seized or the vehicle may be put to official use by the confiscating agency for a period of not more than two years. The officer making the sale, after deducting the expenses of keeping the vehicle, the fee for the seizure, and the cost of sale, shall pay all liens, according to their priorities, which are established, by intervention or otherwise at such hearing or in other proceedings brought for such purpose, as being bona fide and having been created without the lienor having any notice that the carrying vehicle was being used or was to be used for illegal transportation of motor vehicle fuel or diesel fuel and shall pay the balance of the proceeds into the temporary school fund to be used for the support of the common schools as in the case of fines and forfeitures. Notice of the hearing upon the proceedings for the forfeiture and confiscation of such vehicle shall be given all interested parties by publication in one issue of a legal newspaper published in the county or, if such newspaper is not published in the county, in a legal newspaper of general circulation in the county at least ten days prior to the date of hearing.
Source
Laws 1933, c. 47, § 2, p. 259;
C.S.Supp.,1941, § 66-423;
R.S.1943, § 66-436;
Laws 1986, LB 960, § 36;
R.S.1943, (1990), § 66-436;
Laws 1991, LB 627, § 32;
R.S.Supp.,1992, § 66-4,110;
Laws 1994, LB 1160, § 91;
Laws 1997, LB 345, § 3.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-530 - Unlawful transportation; no arrest; sale of fuel and vehicle; procedure.

66-530.
Unlawful transportation; no arrest; sale of fuel and vehicle; procedure.
If the person operating the vehicle used for the unlawful transportation of motor vehicle fuel or diesel fuel is not apprehended or arrested, the officer or agent shall take the vehicle and fuel into custody, a complaint shall be filed charging that the vehicle was so unlawfully used, and the court shall fix a time for hearing upon the complaint. Notice of the hearing shall be given to all persons interested by publication at least ten days before the hearing in a legal newspaper published in such county or, if none is published in the county, in a legal newspaper of general circulation in the county. If the court finds at such hearing that such vehicle was used for the unlawful transportation of motor vehicle fuel or diesel fuel, judgment shall be entered directing that the fuel conveyed and any other personal property actually and directly used in connection with such violation shall be ordered sold by the court at a public sale on ten days' notice. The remaining proceeds, after the state motor vehicle fuel or diesel fuel tax and cost of collection have been remitted to the appropriate fund or person, shall be paid into the temporary school fund to be used for the support of the common schools as in the case of fines and forfeitures, and like proceedings shall be had against the vehicle as provided in section 66-529 where the person in charge is arrested and convicted.
Source
Laws 1933, c. 47, § 2, p. 260;
C.S.Supp.,1941, § 66-423;
R.S.1943, § 66-437;
Laws 1986, LB 960, § 37;
R.S.1943, (1990), § 66-437;
Laws 1991, LB 627, § 33;
R.S.Supp.,1992, § 66-4,111;
Laws 1994, LB 1160, § 92;
Laws 1997, LB 345, § 4.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-531 - Unlawful transportation; delay in proceedings; intervention by lienor or owner of vehicle.

66-531.
Unlawful transportation; delay in proceedings; intervention by lienor or owner of vehicle.
When it appears that any undue delay will result in the disposition of the criminal proceedings against the person or persons arrested, the owner or lienor of any vehicle seized as provided in sections 66-527 to 66-530 may be proceeded against in the manner prescribed in section 66-530. The court shall not allow the claim or lien of any person or persons who, prior to the time the vehicle was seized, knew, should have known, or had good cause to believe that the vehicle was being used or would be or was likely to be used for the unlawful transportation of motor vehicle fuel or diesel fuel. In all cases the burden of proof shall be on such claimants to show that they did not know, should not have known, and did not have good cause to believe that such vehicle was being used or would be or was likely to be used for the unlawful transportation of motor vehicle fuel or diesel fuel.
Source
Laws 1933, c. 47, § 2, p. 260;
C.S.Supp.,1941, § 66-423;
R.S.1943, § 66-438;
R.S.1943, (1990), § 66-438;
Laws 1991, LB 627, § 34;
R.S.Supp.,1992, § 66-4,112;
Laws 1994, LB 1160, § 93.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-697 - Act, how cited.

66-697.
Act, how cited.
Sections 66-697 to 66-6,116 shall be known and may be cited as the Compressed Fuel Tax Act.
Source
Laws 1995, LB 182, § 1;
Laws 1996, LB 1121, § 4;
Laws 2008, LB846, § 15.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-698 - Purpose of act.

66-698.
Purpose of act.
The purpose of the Compressed Fuel Tax Act is to supplement the provisions of the tax upon motor fuels by imposing a tax upon all compressed fuel sold or distributed for use in motor vehicles registered or required to be registered for operation upon the highways of this state.
Source
Laws 1995, LB 182, § 2;
Laws 2000, LB 1067, § 23;
Laws 2004, LB 983, § 38.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-699 - Definitions, where found.

66-699.
Definitions, where found.
For purposes of the Compressed Fuel Tax Act, the definitions found in sections 66-6,100 to 66-6,105 shall be used.
Source
Laws 1995, LB 182, § 3.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-6,100 - Compressed fuel, defined.

66-6,100.
Compressed fuel, defined.
Compressed fuel means compressed natural gas, liquefied petroleum gas, liquefied natural gas, butane, and any other type of compressed gas or compressed liquid suitable for fueling a motor vehicle. Compressed fuel does not include motor vehicle fuel as defined in section 66-482 or diesel fuel as defined in section 66-482.
Source
Laws 1995, LB 182, § 4;
Laws 2004, LB 983, § 39.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-6,102 - Gallon equivalent, defined.

66-6,102.
Gallon equivalent, defined.
Gallon equivalent means:
(1) For compressed natural gas, the amount of compressed natural gas that is deemed to be the energy equivalent of a gallon of gasoline according to the National Institute of Standards and Technology Handbook 130 entitled Uniform Regulation for the Method of Sale of Commodities, Paragraph 2.27.1.3; or
(2) For liquefied natural gas, the amount of liquefied natural gas that is deemed to be the energy equivalent of a gallon of diesel fuel at diesel fuel's lower heating value of one hundred twenty-eight thousand seven hundred British thermal units, which amount shall be equal to six and six-hundredths pounds of liquefied natural gas.
Source
Laws 1995, LB 182, § 6;
Laws 2014, LB867, § 6.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-6,104 - Person, defined.

66-6,104.
Person, defined.
Person means any individual, firm, partnership, limited liability company, company, agency, association, corporation, state, county, municipality, or other political subdivision. Whenever a fine or imprisonment is prescribed or imposed in the Compressed Fuel Tax Act, the word person as applied to a partnership, a limited liability company, or an association means the partners or members thereof.
Source
Laws 1995, LB 182, § 8.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-6,105 - Retailer, defined.

66-6,105.
Retailer, defined.
Retailer means any person engaged in the business of selling or otherwise providing compressed fuel to consumers of the fuel for use in motor vehicles. Retailer also includes any person, other than a consumer of compressed fuel, who has equipment capable of dispensing compressed fuel into a motor vehicle.
Source
Laws 1995, LB 182, § 9.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-6,106 - Retailer's license; application; issuance; security requirements.

66-6,106.
Retailer's license; application; issuance; security requirements.
(1) Before engaging in business as a retailer, a person shall obtain a license to transact such business in the State of Nebraska. An application for a retailer's license shall be made to the department on a form prepared and furnished by the department. The application shall contain such information as the department deems necessary. If the applicant is an individual, the application shall include the applicant's social security number.
(2) After reviewing an application received in proper form, the department may issue to the applicant a retailer's license. The department may refuse to issue such license to any person according to the provisions of section 66-729. Each retailer's license shall be valid until suspended or revoked for cause or otherwise canceled and shall not be transferable.
(3) The department, for the first year of a new license or whenever it deems it necessary to insure compliance with the Compressed Fuel Tax Act, may require any retailer subject to the act to place with the department such security as it determines. The amount and duration of the security shall be fixed by the department and shall be approximately two times the estimated average quarterly tax liability payable by such retailer pursuant to the act, unless such retailer is required to file monthly tax returns pursuant to section 66-6,110, in which case the amount of the security shall be approximately three times the estimated monthly tax liability payable by the retailer. The security shall consist of a surety bond executed by a surety company duly licensed and authorized to do business within this state in the amount specified by the department. The security shall run to the department and be conditioned upon the payment of all taxes, interest, penalties, and costs for which such retailer is liable, whether such liability was incurred prior to or after the security is filed.
Source
Laws 1995, LB 182, § 10;
Laws 1997, LB 752, § 152;
Laws 2004, LB 983, § 40.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-6,107 - Excise tax; amount.

66-6,107.
Excise tax; amount.
(1) In addition to the tax imposed pursuant to sections 66-6,108, 66-6,109, and 66-6,109.02, an excise tax in an amount set in subsection (2) of this section is levied and imposed on all compressed fuel sold for use in registered motor vehicles.
(2) The tax shall be:
(a) Seven and one-half cents per gallon or gallon equivalent through December 31, 2015;
(b) Eight cents per gallon or gallon equivalent beginning on January 1, 2016, through December 31, 2016;
(c) Eight and one-half cents per gallon or gallon equivalent beginning on January 1, 2017, through December 31, 2017;
(d) Nine cents per gallon or gallon equivalent beginning on January 1, 2018, through December 31, 2018; and
(e) Nine and one-half cents per gallon or gallon equivalent beginning on January 1, 2019.
Source
Laws 1995, LB 182, § 11;
Laws 2004, LB 983, § 41;
Laws 2008, LB846, § 16;
Laws 2015, LB610, § 5.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-6,108 - Excise tax; amount; credits and refunds; allocation.

66-6,108.
Excise tax; amount; credits and refunds; allocation.
Each retailer shall, in addition to all other taxes provided by law, pay an excise tax at the rate set pursuant to section 66-4,144 on all gallons or gallon equivalents of compressed fuel sold for use in registered motor vehicles. All sums of money received under this section shall be credited to the Highway Trust Fund. Credits and refunds of such tax allowed to retailers shall be paid from the Highway Trust Fund. The balance of the amount credited, after credits and refunds, shall be allocated to the Highway Restoration and Improvement Bond Fund if bonds are issued pursuant to subsection (2) of section 39-2223 and to the Highway Cash Fund if no bonds are issued pursuant to such subsection.
Source
Laws 1995, LB 182, § 12.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-720 - License or permit; suspension; grounds; procedure; cancellation; reinstatement fee.

66-720.
License or permit; suspension; grounds; procedure; cancellation; reinstatement fee.
(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) Delivering motor fuel to a Nebraska destination if Nebraska is not listed as the destination state on the original bill of sale, bill of lading, or manifest except as authorized under section 66-503;
(g) Failure to remain in compliance with requirements of the State Fire Marshal regarding underground storage tanks;
(h) Failure to remain in compliance with requirements of the Department of Agriculture regarding weights and measures;
(i) Using or placing dyed diesel fuel in a motor vehicle except as authorized under section 66-495.01;
(j) No longer being eligible to obtain a license or permit; or
(k) Any other violation of the motor fuel laws 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 sixty days after the mailing of the notice of such suspension, petition the Department of Revenue in writing for a hearing and reconsideration of such suspension. If a petition is filed, the department shall, within ten 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 canceling such license or permit.
(4) If a petition is not filed within the sixty-day period, the suspended license or permit shall be canceled by the department at the expiration of the period.
(5) The department shall not issue a new permit or license to the same person for one year from the date of cancellation. Any reissuance of a permit or license to the same person within three years from the date of cancellation 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 cancellation 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.
Source
Laws 1991, LB 627, § 115;
Laws 1992, LB 1013, § 15;
Laws 1993, LB 440, § 12;
Laws 1994, LB 1160, § 100;
Laws 1996, LB 1121, § 7;
Laws 2004, LB 983, § 49;
Laws 2008, LB914, § 2.
2023 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.
2023 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.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-723 - Corporate officer or employee; personal liability; collection of taxes; procedures; hearing.

66-723.
Corporate officer or employee; personal liability; collection of taxes; procedures; hearing.
(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 sixty 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 Tax Commissioner'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 sixty-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 Tax Commissioner 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 Tax Commissioner 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 66-721.
(5) If the Tax Commissioner 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 shall mean any corporation and any other entity that is taxed as a corporation under the Internal Revenue Code;
(b) Taxes shall mean all taxes and additions to taxes including interest and penalties imposed under the motor fuel laws which are administered by the Tax Commissioner; and
(c) Willful failure shall mean that failure which was the result of an intentional, conscious, and voluntary action.
Source
Laws 1991, LB 627, § 118;
Laws 1993, LB 440, § 13;
Laws 1996, LB 1041, § 2;
Laws 2000, LB 1067, § 29;
Laws 2008, LB914, § 4.
Cross References
Uniform State Tax Lien Registration and Enforcement Act, see section 77-3901.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-724 - Deficiency; late payment; interest.

66-724.
Deficiency; late payment; interest.
All deficiencies determined by the department and any tax paid after the time provided shall accrue interest at the rate specified in section 45-104.02, 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 1991, LB 627, § 119;
Laws 1992, Fourth Spec. Sess., LB 1, § 9.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-725 - Department; examination of records; investigations.

66-725.
Department; examination of records; investigations.
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 motor fuel laws.
Source
Laws 1991, LB 627, § 120.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-728 - Jurisdiction.

66-728.
Jurisdiction.
An offense committed in violation of section 66-727 shall be deemed an act committed in part in the principal office of the department. The Attorney General shall have concurrent jurisdiction with the county attorney in the prosecution of such offenses which may be conducted in any county in which the offender resides or has a place of business or in which the crime was committed.
Source
Laws 1991, LB 627, § 123.