reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-204 - Clean-burning Motor Fuel Development Fund; created; use; investment.

66-204.
Clean-burning Motor Fuel Development Fund; created; use; investment.
(1) The Clean-burning Motor Fuel Development Fund is created. The fund shall consist of grants, private contributions, and all other sources.
(2) The fund shall be used by the Department of Environment and Energy to provide rebates under the Nebraska Clean-burning Motor Fuel Development Act up to the amount transferred under subsection (3) of this section. No more than thirty-five percent of the money in the fund annually shall be used as rebates for flex-fuel dispensers. The department may use the fund for necessary costs in the administration of the act up to an amount not exceeding ten percent of the fund annually.
(3) Within five days after August 30, 2015, the State Treasurer shall transfer five hundred thousand dollars from the General Fund to the Clean-burning Motor Fuel Development Fund to carry out the Nebraska Clean-burning Motor Fuel Development Act.
(4) 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.
(5) The State Treasurer shall transfer two hundred thousand dollars from the Clean-burning Motor Fuel Development Fund to the General Fund on or before June 30, 2018, on such dates and in such amounts as directed by the budget administrator of the budget division of the Department of Administrative Services.
Source
Laws 2015, LB581, § 4;
Laws 2016, LB902, § 3;
Laws 2016, LB957, § 4;
Laws 2017, LB331, § 31;
Laws 2019, LB302, § 70.
Cross References
Nebraska Capital Expansion Act, see section 72-1269.
Nebraska State Funds Investment Act, see section 72-1260.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-301 - Terms, defined.

66-301.
Terms, defined.
For purposes of sections 66-301 to 66-304:
(1) Covered electric generating unit means a fossil fuel-fired electric generating unit existing within the state prior to August 30, 2015, that is subject to regulation under the federal emission guidelines;
(2) Federal emission guidelines means any final rules, regulations, guidelines, or other requirements that the United States Environmental Protection Agency may adopt for regulating carbon dioxide emissions from covered electric generating units under section 111(d) of the federal Clean Air Act, 42 U.S.C. 7411(d);
(3) State means the State of Nebraska; and
(4) State plan means any plan to establish and enforce carbon dioxide emission control measures that the Department of Environment and Energy may adopt to implement the obligations of the state under the federal emission guidelines.
Source
Laws 2015, LB469, § 1;
Laws 2019, LB302, § 71.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-302 - Department of Environment and Energy; state plan for regulating carbon dioxide emissions; duties.

66-302.
Department of Environment and Energy; state plan for regulating carbon dioxide emissions; duties.
The Department of Environment and Energy shall not submit a state plan for regulating carbon dioxide emissions from covered electric generating units to the United States Environmental Protection Agency until the department has prepared a report as required in section 66-303. Nothing in this section shall prevent the department from complying with federally prescribed deadlines.
Source
Laws 2015, LB469, § 2;
Laws 2019, LB302, § 72.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-303 - Department of Environment and Energy; duties; report; contents; legislative vote.

66-303.
Department of Environment and Energy; duties; report; contents; legislative vote.
(1) The Department of Environment and Energy shall also prepare a report that assesses the effects of the state plan for regulating carbon dioxide emissions from covered electric generating units on:
(a) The electric power sector, including:
(i) The type and amount of electric generating capacity within the state that is likely to retire or switch to another fuel;
(ii) The stranded investment in electric generating capacity and other infrastructure;
(iii) The amount of investment necessary to offset retirements of electric generating capacity and maintain generation reserve margins;
(iv) Potential risks to electric reliability, including resource adequacy risks and transmission constraints; and
(v) The amount by which retail electricity prices within the state are forecast to increase or decrease; and
(b) Employment within the state, including direct and indirect employment effects within affected sectors of the state's economy.
(2) The department shall complete the report required under this section at least thirty days prior to submitting the state plan prepared pursuant to section 66-302 and shall electronically submit to the Legislature a copy of such report.
(3) If the Legislature is in session when it receives the report, the Legislature may vote on a nonbinding legislative resolution endorsing or disapproving the state plan based on the findings of the report.
Source
Laws 2015, LB469, § 3;
Laws 2019, LB302, § 73.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-304 - State plan; submit to Legislature.

66-304.
State plan; submit to Legislature.
Upon submitting a state plan to the United States Environmental Protection Agency, the Department of Environment and Energy shall electronically submit to the Legislature a copy of the state plan.
Source
Laws 2015, LB469, § 4;
Laws 2019, LB302, § 74.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-483 - Producer, supplier, distributor, wholesaler, importer, or exporter; application for license; contents.

66-483.
Producer, supplier, distributor, wholesaler, importer, or exporter; application for license; contents.
Before engaging in business as a producer, supplier, distributor, wholesaler, importer, or exporter, a person shall file an application with the department. The application shall be filed upon a form prepared and furnished by the department. If the applicant is an individual, the application shall include the applicant's social security number. The application shall contain such information as the department deems necessary.
Source
Laws 1925, c. 172, § 2, p. 449;
Laws 1929, c. 149, § 1, p. 520;
C.S.1929, § 66-402;
Laws 1933, c. 106, § 1, p. 433;
C.S.Supp.,1941, § 66-402;
R.S.1943, § 66-402;
R.S.1943, (1990), § 66-402;
Laws 1991, LB 627, § 10;
Laws 1992, LB 1013, § 3;
Laws 1994, LB 1160, § 56;
Laws 1997, LB 752, § 149;
Laws 2004, LB 983, § 6.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-484 - Producer, supplier, distributor, wholesaler, importer, or exporter; license required.

66-484.
Producer, supplier, distributor, wholesaler, importer, or exporter; license required.
Before engaging in business as a producer, supplier, distributor, wholesaler, importer, or exporter, a person shall procure a license from the department permitting him or her to transact such business within the State of Nebraska. After reviewing the application required in section 66-483, the department may issue a license as provided in this section.
Source
Laws 1925, c. 172, § 3, p. 449;
Laws 1929, c. 149, § 2, p. 521;
C.S.1929, § 66-403;
Laws 1931, c. 114, § 1, p. 333;
Laws 1933, c. 106, § 2, p. 434;
C.S.Supp.,1941, § 66-403;
R.S.1943, § 66-403;
Laws 1969, c. 528, § 1, p. 2160;
Laws 1973, LB 528, § 1;
Laws 1981, LB 360, § 2;
R.S.1943, (1990), § 66-403;
Laws 1991, LB 627, § 11;
Laws 1994, LB 1160, § 57;
Laws 2004, LB 983, § 7.
Annotations
Increase in tax does not relieve sureties from obligation on bond. State v. Smith, 135 Neb. 423, 281 N.W. 851 (1938).
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-485 - Producer, supplier, distributor, wholesaler, exporter, or importer; security.

66-485.
Producer, supplier, distributor, wholesaler, exporter, or importer; security.
The department, for the first year of a new license or whenever it deems it necessary to insure compliance with sections 66-482 to 66-4,149, may require any producer, supplier, distributor, wholesaler, exporter, or importer subject to such sections to place with the department such security as it determines. The amount and duration of the security shall be fixed by the department and shall be approximately three times the total estimated average monthly tax liability payable by such producer, supplier, distributor, wholesaler, or importer pursuant to such sections. Such security shall consist of a surety bond executed by a surety company duly licensed and authorized to do business within this state in the amount specified by the department. In the case of an exporter, the amount and duration of the security shall be fixed by the department. Such security shall run to the Department of Revenue and be conditioned upon the payment of all taxes, interest, penalties, and costs for which such producer, supplier, distributor, wholesaler, exporter, or importer is liable, whether such liability was incurred prior to or after such security is filed.
Source
Laws 1933, c. 106, § 2, p. 434;
C.S.Supp.,1941, § 66-403;
R.S.1943, § 66-404;
Laws 1949, c. 186, § 1, p. 537;
Laws 1969, c. 528, § 2, p. 2160;
Laws 1973, LB 397, § 1;
Laws 1973, LB 528, § 2;
Laws 1981, LB 360, § 3;
R.S.1943, (1990), § 66-404;
Laws 1991, LB 627, § 12;
Laws 1994, LB 1160, § 58;
Laws 2000, LB 1067, § 1;
Laws 2004, LB 983, § 8;
Laws 2008, LB846, § 3.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-487 - Producer, supplier, distributor, wholesaler, exporter, and importer; records required.

66-487.
Producer, supplier, distributor, wholesaler, exporter, and importer; records required.
(1) Every licensed producer, supplier, distributor, wholesaler, exporter, and importer shall keep a complete and accurate record of all gallonage of motor fuels, to be based on gross gallons, received, purchased, refined, manufactured, or obtained and imported by a producer, supplier, distributor, wholesaler, or importer, which record shall show the name and address of the person from whom each transfer or purchase of motor fuels so received or imported was made, the point from which shipped or delivered, the point at which received, the method of delivery, the quantity of each transfer or purchase, and a complete and accurate record of the number of gallons, to be based on gross gallons, of motor fuels imported, produced, refined, manufactured, or compounded and the date of importation, production, refining, manufacturing, or compounding. If any licensed producer, supplier, distributor, wholesaler, or importer sells to another licensed producer, supplier, distributor, wholesaler, importer, or exporter any motor fuels, such seller shall keep as part of its records the name, address, and license number of the producer, supplier, distributor, wholesaler, importer, or exporter to whom the motor fuels were sold along with the date, quantity, and location where the motor fuels were sold.
(2) Every licensed producer, supplier, distributor, wholesaler, exporter, and importer shall include the information prescribed in subsection (1) of this section with the return required by section 66-488.
(3) The records required by this section shall be retained and be available for audit and examination by the department or its authorized agents during regular business hours for a period of three years following the date of filing fuel tax reports supported by such records or for a period of five years if the required reports are not filed.
Source
Laws 1925, c. 172, § 4, p. 450;
Laws 1927, c. 151, § 1, p. 405;
Laws 1929, c. 149, § 3, p. 521;
C.S.1929, § 66-404;
Laws 1933, c. 106, § 3, p. 435;
C.S.Supp.,1941, § 66-404;
R.S.1943, § 66-408;
Laws 1967, c. 397, § 2, p. 1246;
Laws 1988, LB 1039, § 2;
R.S.1943, (1990), § 66-408;
Laws 1991, LB 627, § 14;
Laws 1994, LB 1160, § 60;
Laws 2000, LB 1067, § 2;
Laws 2001, LB 168, § 2;
Laws 2004, LB 983, § 10.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-489.01 - Motor fuels blending agent or fuel expander; when taxed.

66-489.01.
Motor fuels blending agent or fuel expander; when taxed.
Methanol, benzine, benzol, naphtha, kerosene, and any other volatile, flammable, or combustible liquid suitable for use as a motor fuels blending agent or fuel expander shall be exempt from the taxes imposed under sections 66-489, 66-489.02, 66-4,105, 66-4,140, 66-4,145, and 66-4,146 unless and until such methanol, benzine, benzol, naphtha, kerosene, or other blending agent or fuel expander is blended with motor fuels or placed directly into the supply tank of a licensed motor vehicle. Any person blending such products with motor fuels or placing such products into the supply tank of a licensed motor vehicle shall pay the taxes imposed under such sections directly to the department on forms provided by the department at the same time as the motor fuels with which it is blended become subject to taxation or, if the tax imposed on the motor fuels has already been paid, upon blending. The taxes imposed by this section shall not apply to fuel additives which are used to enhance engine performance or prevent fuel line freezing or clogging when placed directly into the supply tank of a motor vehicle in quantities of one quart or less.
Source
Laws 1996, LB 1121, § 2;
Laws 2004, LB 983, § 13;
Laws 2008, LB846, § 6.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-489.02 - Producer, supplier, distributor, wholesaler, or importer; tax on average wholesale price of gasoline; credit to Highway Trust Fund; use; allocation.

66-489.02.
Producer, supplier, distributor, wholesaler, or importer; tax on average wholesale price of gasoline; credit to Highway Trust Fund; use; allocation.
(1) For tax periods beginning on and after July 1, 2009, at the time of filing the return required by section 66-488, the producer, supplier, distributor, wholesaler, or importer shall, in addition to the other taxes provided for by law, pay a tax at the rate of five percent of the average wholesale price of gasoline for the gallons of the motor fuels as shown by the return, except that there shall be no tax on the motor fuels reported if they are otherwise exempted by sections 66-482 to 66-4,149.
(2) The department shall calculate the average wholesale price of gasoline on April 1, 2009, and on each April 1 and October 1 thereafter. The average wholesale price on April 1 shall apply to returns for the tax periods beginning on and after July 1, and the average wholesale price on October 1 shall apply to returns for the tax periods beginning on and after January 1. The average wholesale price shall be determined using data available from the Department of Environment and Energy and shall be an average wholesale price per gallon of gasoline sold in the state over the previous six-month period, excluding any state or federal excise tax or environmental fees. The change in the average wholesale price between two six-month periods shall be adjusted so that the increase or decrease in the tax provided for in this section or section 66-6,109.02 does not exceed one cent per gallon.
(3) All sums of money received under this section shall be credited to the Highway Trust Fund. Credits and refunds of such tax allowed to producers, suppliers, distributors, wholesalers, or importers shall be paid from the Highway Trust Fund. The balance of the amount credited, after credits and refunds, shall be allocated as follows:
(a) Sixty-six percent to the Highway Cash Fund for the Department of Transportation;
(b) Seventeen percent to the Highway Allocation Fund for allocation to the various counties for road purposes; and
(c) Seventeen percent to the Highway Allocation Fund for allocation to the various municipalities for street purposes.
Source
Laws 2008, LB846, § 11;
Laws 2012, LB727, § 18;
Laws 2017, LB339, § 237;
Laws 2019, LB302, § 75.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-495 - Purchase of undyed diesel fuel; exemption certificate; requirements; prohibited acts; penalty.

66-495.
Purchase of undyed diesel fuel; exemption certificate; requirements; prohibited acts; penalty.
(1) A purchaser of undyed diesel fuel may present an exemption certificate to the seller when not more than fifty gallons of such fuel is placed directly into the supply tank of a temperature control unit or power take-off unit. To qualify for this exemption, the supply tank of the temperature control unit or power take-off unit cannot be connected to the engine which provides motive power to a motor vehicle or connected to any fuel supply tank connected to the engine of a motor vehicle.
(2) The seller of undyed diesel fuel may in good faith accept the exemption certificate and sell undyed diesel fuel without collecting the tax. The seller may accept an exemption certificate for multiple purchases. Such a certificate shall be renewed annually. If the seller is a producer, supplier, distributor, wholesaler, or importer, the seller may deduct the number of gallons sold without the tax from the return for the period during which the fuel was sold or for a subsequent period. If the seller is not a producer, supplier, distributor, wholesaler, or importer, the seller may provide a monthly exemption certificate to the producer, distributor, wholesaler, or importer or other supplier of the taxed diesel fuel for the total number of gallons of undyed diesel fuel sold without tax during the prior month.
(3) Receipt of an exemption certificate taken in good faith shall be conclusive proof for the seller that the sale was exempt.
(4) Any person who wrongfully claims an exemption and presents an exemption certificate shall be liable for the tax on the diesel fuel. The department shall, on the basis of information available, determine the tax that would have been due on such transaction and assess the tax against such person.
(5) Any person who unlawfully issues an exemption certificate shall be subject to an administrative penalty of one thousand dollars for each violation to be assessed and collected by the department. All such penalties collected shall be remitted to the State Treasurer for credit to the Highway Trust Fund.
Source
Laws 2004, LB 983, § 14.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-496 - Stored fuel; payment of tax; when; reports.

66-496.
Stored fuel; payment of tax; when; reports.
(1) No tax shall be collected with respect to motor fuels imported by barge, barge line, or pipeline and stored at a barge, barge line, or pipeline terminal in this state or refined at a refinery in this state and stored thereat until the motor fuels are withdrawn for sale or use in this state or are loaded at the terminal or refinery into transportation equipment for shipment or delivery to a destination in this state. No tax shall be collected with respect to motor fuels manufactured at an ethanol or biodiesel facility in this state nor with respect to motor fuels owned by a producer, but stored at another location in this state, until the motor fuels are withdrawn for sale or use in this state or are loaded at the ethanol or biodiesel facility or other storage into transportation equipment for shipment or delivery to a destination in this state.
(2) When motor fuels are withdrawn or loaded as provided in this section, the producer, supplier, or distributor in this state shall be liable for payment of the motor fuels tax.
(3) The person owning and operating such refinery, barge, barge line terminal, pipeline terminal, or ethanol or biodiesel facility may, at the department's request, make and file such verified reports of operations within the state which may include reporting all motor fuels loaded within this state for delivery in another state and such other information as shall be required by the department.
Source
Laws 1935, c. 161, § 1, p. 588;
Laws 1935, Spec. Sess., c. 16, § 1, p. 128;
Laws 1937, c. 148, § 1, p. 567;
Laws 1939, c. 87, § 2, p. 368;
Laws 1941, c. 133, § 1, p. 524;
C.S.Supp.,1941, § 66-405;
Laws 1943, c. 138, § 2(5), p. 475;
Laws 1943, c. 141, § 1(5), p. 484;
R.S.1943, § 66-412;
Laws 1955, c. 248, § 1, p. 783;
Laws 1969, c. 528, § 9, p. 2164;
Laws 1973, LB 528, § 7;
Laws 1988, LB 1039, § 4;
R.S.1943, (1990), § 66-412;
Laws 1991, LB 627, § 23;
Laws 1994, LB 1160, § 67;
Laws 2004, LB 983, § 16.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-498 - Tax previously paid; credit allowed; when.

66-498.
Tax previously paid; credit allowed; when.
If such tax has been paid upon any of the ingredients or compounds under the provisions of section 66-489, credit shall be allowed for such tax previously paid, in computing the tax upon such compound, so that the motor fuels used in the compound are not taxed twice.
Source
Laws 1925, c. 172, § 6, p. 451;
C.S.1929, § 66-406;
R.S.1943, § 66-415;
R.S.1943, (1990), § 66-415;
Laws 2004, LB 983, § 17.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-499 - Tax received; credit to Highway Trust Fund; credits and refunds; balance to Highway Cash Fund.

66-499.
Tax received; credit to Highway Trust Fund; credits and refunds; balance to Highway Cash Fund.
Unless otherwise provided, all sums of money received under sections 66-489 and 66-4,105 by the State Treasurer shall be credited to the Highway Trust Fund. Credits and refunds of the tax provided for in such sections allowed to producers, suppliers, distributors, wholesalers, exporters, importers, or retailers shall be paid from the Highway Trust Fund. The balance of the amount credited, after credits and refunds, shall be allocated to the Highway Cash Fund.
Source
Laws 1925, c. 172, § 12, p. 453;
Laws 1929, c. 166, § 2, p. 574;
C.S.1929, § 66-411;
Laws 1933, c. 110, § 1, p. 446;
Laws 1937, c. 148, § 4, p. 568;
Laws 1939, c. 87, § 2, p. 359;
Laws 1941, c. 133, § 2, p. 524;
Laws 1941, c. 134, § 10, p. 535;
C.S.Supp.,1941, § 66-411;
Laws 1943, c. 138, § 1(1), p. 470;
Laws 1943, c. 139, § 1(1), p. 477;
R.S.1943, § 66-421;
Laws 1947, c. 214, § 1, p. 696;
Laws 1969, c. 530, § 1, p. 2170;
Laws 1969, c. 584, § 62, p. 2384;
Laws 1972, LB 1065, § 1;
Laws 1972, LB 343, § 1;
Laws 1986, LB 599, § 15;
Laws 1989, LB 258, § 4;
R.S.1943, (1990), § 66-421;
Laws 1991, LB 627, § 25;
Laws 2004, LB 983, § 18;
Laws 2008, LB846, § 8.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-4,101 - Highway Allocation Fund; share of counties and municipalities; how used.

66-4,101.
Highway Allocation Fund; share of counties and municipalities; how used.
Any county may by resolution of the county board, any city may by ordinance of the mayor and city council, and any village may by ordinance of the chairperson and board of trustees issue bonds for the construction of roads of the county and street and state highway or federal-aid routes of cities and villages and to pay the interest on and to retire any such bonds by pledging funds received from the Highway Allocation Fund. Any city of the primary class may by ordinance of the mayor and city council issue bonds for the construction of offstreet parking facilities of such city and to pay the interest on and to retire any such bonds by pledging funds received from the Highway Allocation Fund.
The issuance of bonds by any county, city, or village under the authority of this section shall not be subject to any charter or statutory limitations of indebtedness or be subject to any restrictions imposed upon or conditions precedent to the exercise of the powers of counties, cities, and villages to issue bonds or evidences of indebtedness which may be contained in such charters or other statutes. Any county, city, or village which has heretofore or may hereafter issue bonds under the authority of this section shall levy property taxes upon all the taxable property in such county, city, or village issuing such bonds at such rate or rates within any applicable charter, statutory, or constitutional limitations as will provide funds which, together with receipts from the Highway Allocation Fund pledged to the payment of such bonds and any other money made available and used for that purpose, will be sufficient to pay the principal of and interest on such bonds as they severally mature.
Source
Laws 1965, c. 392, § 2, p. 1254;
Laws 1967, c. 401, § 2, p. 1259;
Laws 1969, c. 530, § 2, p. 2170;
Laws 1972, LB 866, § 4;
R.S.1943, (1990), § 66-423.01;
Laws 1992, LB 719A, § 157.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-4,102 - Highway Allocation Fund; street intersection, defined.

66-4,102.
Highway Allocation Fund; street intersection, defined.
As used in sections 66-4,101 and 66-4,102, street intersection shall include geometric design elements extending beyond the intersection of two streets to include construction involving curvature for turning movements, turning roadways, deceleration and acceleration lanes, median lanes, median openings, design and construction for U-turns, sight distances, and channelization, together with necessary traffic controls, including such construction as is necessary for traffic both entering and leaving the actual street intersection.
Source
Laws 1965, c. 392, § 3, p. 1254;
Laws 1972, LB 1065, § 2;
R.S.1943, (1990), § 66-423.02.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-4,103 - Interstate commerce exemption.

66-4,103.
Interstate commerce exemption.
The provisions of sections 66-482 to 66-4,103 shall not apply or be construed to apply to foreign or interstate commerce, except insofar as the same may be permitted under the provisions of the Constitution and laws of the United States.
Source
Laws 1925, c. 172, § 10, p. 452;
C.S.1929, § 66-409;
R.S.1943, § 66-420;
Laws 1987, LB 523, § 8;
R.S.1943, (1990), § 66-420;
Laws 2008, LB846, § 9.
Annotations
Since tax imposed is upon use and distribution of gasoline, it is not a tax on interstate commerce. State v. Smith, 135 Neb. 423, 281 N.W. 851 (1938); Burke v. Bass, 123 Neb. 297, 242 N.W. 606 (1932).
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-4,106 - Excise tax; payment; report; duty to collect.

66-4,106.
Excise tax; payment; report; duty to collect.
Every person using motor fuels subject to taxation on the use thereof under sections 66-4,105 and 66-4,114 shall pay the excise taxes and make a report concerning the same to the department in like manner, form, and time as is required by sections 66-488 and 66-489 for producers, suppliers, distributors, wholesalers, or importers of motor fuels. No such payment of tax or report shall be required if such tax has been paid and the report has been made for such user by any producer, supplier, distributor, wholesaler, or importer licensed under section 66-484. Producers, suppliers, distributors, wholesalers, or importers or other persons having paid such tax or liable for its payment shall collect the amount thereof from any person to whom such motor fuels are sold in this state along with the selling price thereof.
Source
Laws 1931, c. 130, § 2, p. 364;
C.S.Supp.,1941, § 66-417;
Laws 1943, c. 141, § 2, p. 485;
R.S.1943, § 66-429;
Laws 1963, c. 373, § 9, p. 1199;
Laws 1988, LB 1039, § 6;
R.S.1943, (1990), § 66-429;
Laws 1991, LB 627, § 28;
Laws 1994, LB 1160, § 69;
Laws 2004, LB 983, § 20.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-4,114 - Motor fuels; importation; liable for tax; exception.

66-4,114.
Motor fuels; importation; liable for tax; exception.
Motor fuels in the supply tank of any qualified motor vehicle as defined in section 66-1416 which is regularly connected with the carburetor of the engine of any such vehicle and which is brought into this state shall be liable for the payment of the tax imposed by this state upon motor fuels under sections 66-489, 66-489.02, and 66-4,105 except when a trip permit is used as provided in the International Fuel Tax Agreement Act.
Source
Laws 1935, c. 160, § 2, p. 584;
C.S.Supp.,1941, § 66-426;
R.S.1943, § 66-441;
Laws 1967, c. 403, § 1, p. 1262;
Laws 1981, LB 360, § 8;
R.S.1943, (1990), § 66-441;
Laws 1991, LB 627, § 37;
Laws 1992, LB 1013, § 5;
Laws 1996, LB 1218, § 18;
Laws 2000, LB 1067, § 7;
Laws 2004, LB 983, § 21;
Laws 2008, LB846, § 12.
Cross References
International Fuel Tax Agreement Act, see section 66-1401.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-4,116 - Motor fuels; transportation; interstate commerce exempt.

66-4,116.
Motor fuels; transportation; interstate commerce exempt.
The Legislature declares that it does not intend to place any burden upon the transportation of motor fuels in interstate commerce under such circumstances as the Constitution and statutes of the United States of America preclude, but deems the tax provided for in section 66-4,114 and the regulations as provided herein to be necessary to the effective collection of a tax on motor fuels used in motor vehicles upon the highways of this state.
Source
Laws 1935, c. 160, § 5, p. 585;
C.S.Supp.,1941, § 66-429;
R.S.1943, § 66-444;
R.S.1943, (1990), § 66-444;
Laws 2004, LB 983, § 22.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-4,117 - Motor vehicle fuel tax law; enforcement; rules and regulations.

66-4,117.
Motor vehicle fuel tax law; enforcement; rules and regulations.
The department or any peace officer of this state shall enforce sections 66-4,114 to 66-4,117. The department shall adopt and promulgate reasonable rules and regulations intended to collect revenue arising under such sections and for the payment thereof.
Source
Laws 1935, c. 160, § 1, p. 583;
C.S.Supp.,1941, § 66-425;
R.S.1943, § 66-440;
R.S.1943, (1990), § 66-440;
Laws 1991, LB 627, § 36.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-4,124.01 - Tax credit gasoline; certain purchases; repeal of section, effect.

66-4,124.01.
Tax credit gasoline; certain purchases; repeal of section, effect.
The repeal of section 66-4,124 by Laws 2004, LB 983, applies to motor fuels purchased during any tax year ending or deemed to end on or after January 1, 2005, under the Internal Revenue Code.
Source
Laws 2004, LB 983, § 24.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-4,138 - Note: This section was transferred in 1991 from section 66-471. Laws 1985, LB 346, section 9 provided for a repeal of section 66-471 with an operative date of January 1, 1993.

66-4,138.
Note: This section was transferred in 1991 from section 66-471. Laws 1985, LB 346, section 9 provided for a repeal of section 66-471 with an operative date of January 1, 1993.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-4,139 - Note: This section was transferred in 1991 from section 66-472. Laws 1985, LB 346, section 9 provided for a repeal of section 66-472 with an operative date of January 1, 1993.

66-4,139.
Note: This section was transferred in 1991 from section 66-472. Laws 1985, LB 346, section 9 provided for a repeal of section 66-472 with an operative date of January 1, 1993.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-4,140 - Motor fuels; excise tax; disposition; payment.

66-4,140.
Motor fuels; excise tax; disposition; payment.
(1) Each producer, supplier, distributor, wholesaler, or importer required by section 66-489 to pay motor fuels taxes shall, in addition to all other taxes provided by law, pay an excise tax at a rate set pursuant to section 66-4,144 for motor fuels received, imported, produced, refined, manufactured, blended, or compounded by such producer, supplier, distributor, wholesaler, or importer within the State of Nebraska as motor fuels suitable for retail sale. 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 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.
(2) Producers, suppliers, distributors, wholesalers, and importers of motor fuels subject to taxation under subsection (1) of this section shall pay such excise tax and shall make a report concerning the tax in like manner, form, and time and be allowed the same exemptions, deductions, and rights of reimbursement as are authorized producers, suppliers, distributors, wholesalers, or importers for taxes paid pursuant to Chapter 66, article 4.
Source
Laws 1980, LB 722, § 1;
Laws 1986, LB 599, § 18;
Laws 1988, LB 632, § 20;
Laws 1988, LB 1039, § 7;
Laws 1989, LB 258, § 6;
Laws 1990, LB 602, § 4;
R.S.1943, (1990), § 66-473;
Laws 1991, LB 627, § 54;
Laws 1994, LB 1160, § 73;
Laws 2004, LB 983, § 23.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-4,141 - Excise tax; tax rate per gallon; computations.

66-4,141.
Excise tax; tax rate per gallon; computations.
(1) Upon receipt of the cost figures required by section 66-4,143, the department shall determine the statewide average cost by dividing the total amount paid for motor fuels by the State of Nebraska, excluding any state and federal taxes, by the total number of gallons of motor fuels purchased during the reporting period.
(2) After computing the statewide average cost as required in subsection (1) of this section, the department shall multiply such statewide average cost by the tax rate established pursuant to section 66-4,144.
(3) In making the computations required by subsections (1) and (2) of this section, gallonage reported shall be rounded to the nearest gallon and total costs shall be rounded to the nearest dollar. All other computations shall be made with three decimal places, except that after all computations have been made the tax per gallon shall be rounded to the nearest one-tenth of one cent.
(4) The tax rate per gallon computed pursuant to this section shall be distributed to all licensed motor fuels producers, suppliers, distributors, wholesalers, importers, and compressed fuel retailers at least five days prior to the first day of any semiannual period during which the tax is to be adjusted. Such tax rate shall be utilized in computing the taxes due for the period specified by the department.
Source
Laws 1980, LB 722, § 3;
Laws 1981, LB 172, § 3;
Laws 1985, LB 112, § 1;
Laws 1990, LB 1124, § 6;
R.S.1943, (1990), § 66-474;
Laws 1991, LB 627, § 55;
Laws 1994, LB 1160, § 74;
Laws 1995, LB 182, § 33;
Laws 1998, LB 1161, § 16;
Laws 2000, LB 1067, § 8;
Laws 2004, LB 983, § 25.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-4,143 - Materiel administrator; submit report; contents.

66-4,143.
Materiel administrator; submit report; contents.
(1) The materiel administrator of the Department of Administrative Services shall on or before the tenth day of the fifth calendar month following the end of a semiannual period submit to the Department of Revenue a report providing the total cost and number of gallons of motor fuels purchased by the State of Nebraska during the preceding month. In providing such information, the materiel administrator shall total only those purchases which were fifty or more gallons and shall separately identify the amount of any state or federal tax which was included in the price paid.
(2) The Department of Revenue shall provide any assistance the materiel administrator may need in performing his or her duties under this section.
Source
Laws 1980, LB 722, § 10;
Laws 1981, LB 172, § 4;
R.S.1943, (1990), § 66-475;
Laws 1991, LB 627, § 57;
Laws 1994, LB 1160, § 76;
Laws 1995, LB 182, § 35;
Laws 1998, LB 1161, § 17;
Laws 2004, LB 983, § 26;
Laws 2019, LB512, § 4.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-4,145 - Additional excise tax.

66-4,145.
Additional excise tax.
(1) In addition to the tax imposed by sections 66-489, 66-489.02, and 66-4,140, each producer, supplier, distributor, wholesaler, and importer required by section 66-489 to pay motor fuels taxes shall pay an excise tax in an amount set in subsection (2) of this section on all motor fuels received, imported, produced, refined, manufactured, blended, or compounded by such producer, supplier, distributor, wholesaler, or importer within the State of Nebraska.
(2) The excise tax shall be:
(a) Two and eight-tenths cents per gallon through December 31, 2015;
(b) Three and eight-tenths cents per gallon beginning on January 1, 2016, through December 31, 2016;
(c) Four and eight-tenths cents per gallon beginning on January 1, 2017, through December 31, 2017;
(d) Five and eight-tenths cents per gallon beginning on January 1, 2018, through December 31, 2018; and
(e) Six and eight-tenths cents per gallon beginning on January 1, 2019.
Source
Laws 1980, LB 722, § 14;
Laws 1985, LB 112, § 2;
Laws 1988, LB 1039, § 8;
R.S.1943, (1990), § 66-477;
Laws 1991, LB 627, § 58;
Laws 1994, LB 1160, § 78;
Laws 2004, LB 983, § 28;
Laws 2008, LB846, § 13;
Laws 2015, LB610, § 3.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-4,146 - Fuels; use; additional excise tax.

66-4,146.
Fuels; use; additional excise tax.
(1) In addition to the tax imposed by sections 66-489, 66-489.02, 66-4,140, and 66-4,145, each producer, supplier, distributor, wholesaler, and importer required by section 66-489 to pay motor fuels taxes shall pay an excise tax in an amount set in subsection (2) of this section on all motor fuels used in the State of Nebraska.
(2) The tax shall be:
(a) Two and eight-tenths cents per gallon through December 31, 2015;
(b) Three and eight-tenths cents per gallon beginning on January 1, 2016, through December 31, 2016;
(c) Four and eight-tenths cents per gallon beginning on January 1, 2017, through December 31, 2017;
(d) Five and eight-tenths cents per gallon beginning on January 1, 2018, through December 31, 2018; and
(e) Six and eight-tenths cents per gallon beginning on January 1, 2019.
Source
Laws 1980, LB 722, § 15;
Laws 1985, LB 112, § 3;
Laws 1988, LB 1039, § 9;
R.S.1943, (1990), § 66-478;
Laws 1991, LB 627, § 59;
Laws 1994, LB 1160, § 79;
Laws 2004, LB 983, § 29;
Laws 2008, LB846, § 14;
Laws 2015, LB610, § 4.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-4,146.01 - Floor-stocks tax on agricultural ethyl alcohol; rate; payment.

66-4,146.01.
Floor-stocks tax on agricultural ethyl alcohol; rate; payment.
(1) There is hereby imposed a floor-stocks tax on agricultural ethyl alcohol owned by any person on January 1, 2005, if:
(a) No tax was imposed on such fuel under section 66-489 as the section existed on December 31, 2004; and
(b) Tax would have been imposed on such fuel by section 66-489 as the section existed for periods prior to January 1, 2005.
(2) The rate of the tax imposed by this section shall be the amount of tax imposed under section 66-489 on December 31, 2004.
(3) Any person owning agricultural ethyl alcohol on January 1, 2005, to which the tax imposed by this section applies shall be liable for such tax. The tax imposed by this section shall be paid before July 1, 2005, and shall be paid in such manner as the department prescribes.
Source
Laws 2004, LB 983, § 30.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-4,147 - Receipts from excise tax; disposition.

66-4,147.
Receipts from excise tax; disposition.
The receipts from the tax established under sections 66-4,145, 66-4,146, and 66-6,109 shall be credited to the Highway Trust Fund. Credits and refunds of such tax allowed to producers, suppliers, distributors, wholesalers, exporters, importers, or retailers shall be paid from the Highway Trust Fund. The balance of the amount credited, after credits and refunds, shall be allocated to the Highway Allocation Fund.
Source
Laws 1980, LB 722, § 17;
Laws 1986, LB 599, § 19;
Laws 1989, LB 258, § 7;
R.S.1943, (1990), § 66-479;
Laws 1991, LB 627, § 60;
Laws 1994, LB 1160, § 80;
Laws 1995, LB 182, § 37;
Laws 2000, LB 1067, § 11;
Laws 2004, LB 983, § 31.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-4,147.01 - Taxes, interest, and penalties; disposition.

66-4,147.01.
Taxes, interest, and penalties; disposition.
All taxes, interest, and penalties collected under Chapter 66, article 4, shall be remitted to the State Treasurer for credit to the Highway Trust Fund or Highway Cash Fund as appropriate.
Source
Laws 2000, LB 1067, § 6.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-4,148 - Highway Allocation Fund; distribution of funds.

66-4,148.
Highway Allocation Fund; distribution of funds.
(1) The State Treasurer shall monthly distribute the receipts accruing to the Highway Allocation Fund pursuant to section 66-4,147. One-half of such receipts shall be distributed to the various counties and municipal counties for road purposes and one-half of such receipts shall be distributed to the various municipalities and municipal counties for street purposes.
(2) The distribution of funds to the respective cities, counties, and municipal counties under subsection (1) of this section shall be based on the provisions of Chapter 39, article 25.
Source
Laws 1980, LB 722, § 18;
Laws 1986, LB 599, § 20;
R.S.1943, (1990), § 66-480;
Laws 2001, LB 142, § 53.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-4,149 - Rules and regulations.

66-4,149.
Rules and regulations.
The department shall adopt and promulgate rules and regulations, prescribe forms, and perform all duties necessary to carry out its duties relating to the motor fuels tax.
Source
Laws 1980, LB 722, § 13;
R.S.1943, (1990), § 66-481;
Laws 1991, LB 627, § 61;
Laws 2004, LB 983, § 32.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-501 - Sections, purpose; how construed.

66-501.
Sections, purpose; how construed.
Sections 66-501 to 66-512 and 66-525 to 66-531 are for the purpose of aiding in the administration and enforcement of the motor fuel laws of this state. Such sections shall not be construed to apply to any person transporting motor vehicle fuel or diesel fuel within the State of Nebraska if such fuel is for such person's own agricultural, quarrying, industrial, or other nonhighway use.
Source
Laws 1935, c. 130, § 1, p. 462;
Laws 1937, c. 146, § 1, p. 558;
C.S.Supp.,1941, § 66-801;
R.S.1943, § 66-501;
Laws 1991, LB 627, § 62;
Laws 1993, LB 440, § 4;
Laws 1994, LB 1160, § 81.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-502 - Liquid fuel carriers license; issuance.

66-502.
Liquid fuel carriers license; issuance.
The Department of Revenue shall issue a liquid fuel carriers license to the owner and lessee of every car, automobile, truck, trailer, vehicle, or other means of transportation using the highways for the transportation of motor vehicle fuel or diesel fuel into, within, or out of the State of Nebraska. Such licenses shall be issued by the department on receipt of applications from owners and lessees of such vehicles on forms provided by the department. If the applicant is an individual, the application shall include the applicant's social security number. Such licenses may be denied according to the provisions of section 66-729. The liquid fuel carriers license shall be valid until suspended, revoked for cause, or otherwise canceled and shall not be transferable.
Source
Laws 1935, c. 130, § 2, p. 462;
C.S.Supp.,1941, § 66-802;
R.S.1943, § 66-502;
Laws 1967, c. 397, § 14, p. 1253;
Laws 1969, c. 526, § 1, p. 2147;
Laws 1991, LB 627, § 63;
Laws 1993, LB 440, § 5;
Laws 1994, LB 1160, § 82;
Laws 1997, LB 752, § 150;
Laws 2004, LB 983, § 33.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-502.01 - Motor vehicle equipped with cargo tank; restrictions.

66-502.01.
Motor vehicle equipped with cargo tank; restrictions.
Any motor vehicle that is equipped with a cargo tank for the purpose of transporting motor vehicle fuel or diesel fuel shall be equipped with a suitable fuel supply tank and shall not have a fuel connection of any nature running from the cargo tank to the fuel supply tank or to the carburetor of such motor vehicle with which to draw fuel from the cargo tank.
Source
Laws 1994, LB 1160, § 83.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-505 - Motor fuel transportation; vehicles; display required; rules and regulations.

66-505.
Motor fuel transportation; vehicles; display required; rules and regulations.
Every vehicle used in transporting motor vehicle fuel or diesel fuel subject to sections 66-501 to 66-512 and 66-525 to 66-531 shall have the name and address of the owner of the vehicle displayed in the form and manner required by 49 C.F.R. 390.21. The Department of Revenue shall adopt, promulgate, and enforce such rules and regulations as it deems proper and necessary for the proper administration and enforcement of such sections.
Source
Laws 1935, c. 130, § 4, p. 464;
C.S.Supp.,1941, § 66-804;
R.S.1943, § 66-505;
Laws 1991, LB 627, § 65;
Laws 1993, LB 440, § 7;
Laws 1994, LB 1160, § 85.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-512 - Unlawful acts; prohibited.

66-512.
Unlawful acts; prohibited.
It shall be unlawful for any person (1) to transport any motor vehicle fuel or diesel fuel within, into, or across this state in violation of any of the provisions of sections 66-501 to 66-512 and 66-525 to 66-531, (2) to fail to comply with any of the provisions of such sections or of the rules, regulations, or requirements of the Department of Revenue to which he or she is subject, (3) to falsify any bill of sale, bill of lading, manifest, invoice, purchase order, or report, (4) to make, exhibit, or deliver to the department any false bill of sale, bill of lading, manifest, invoice, purchase order, or report, (5) to make, carry, or display any false document or paper referred to in this section, (6) to unlawfully evade, assist, or abet any other person in unlawfully evading any motor vehicle fuel or diesel fuel taxes imposed by the state, or (7) to deliver motor vehicle fuel or diesel fuel to a destination state not on an original unaltered bill of sale, bill of lading, or manifest carried by such person except when a motor fuel delivery permit number has been obtained or as otherwise provided in section 66-503.
Source
Laws 1935, c. 130, § 8, p. 466;
Laws 1937, c. 146, § 14, p. 563;
C.S.Supp.,1941, § 66-808;
R.S.1943, § 66-512;
Laws 1955, c. 256, § 1, p. 799;
Laws 1963, c. 373, § 12, p. 1200;
Laws 1991, LB 627, § 66;
Laws 1993, LB 440, § 8;
Laws 1994, LB 1160, § 86.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-525 - Carriers; transportation companies; shipments of motor fuel or diesel fuel into or out of state; reports; contents.

66-525.
Carriers; transportation companies; shipments of motor fuel or diesel fuel into or out of state; reports; contents.
The department may require every railroad or railroad company, motor truck or motor truck transportation company, water transportation company, pipeline company, and other person transporting or bringing into the State of Nebraska or transporting from a refinery, ethanol or biodiesel facility, pipeline, pipeline terminal, or barge terminal within the State of Nebraska for the purpose of delivery within or export from this state any motor vehicle fuel or diesel fuel which is or may be produced and compounded for the purpose of operating or propelling any motor vehicle, to furnish a return on forms prescribed by the department to be delivered and on file in the office of the department by the twentieth day of each calendar month, showing all quantities of such motor vehicle fuel or diesel fuel transported during the preceding calendar month for which the report is made, giving the name of the consignee, the point at which delivery was made, the date of delivery, the method of delivery, the quantity of each such shipment, and such other information as the department requires.
Source
Laws 1957, c. 284, § 1, p. 1032;
Laws 1963, c. 376, § 5, p. 1211;
Laws 1967, c. 397, § 9, p. 1251;
R.S.1943, (1990), § 66-426.01;
Laws 1991, LB 627, § 26;
R.S.Supp.,1992, § 66-4,104;
Laws 1994, LB 1160, § 87;
Laws 2000, LB 1067, § 12;
Laws 2004, LB 983, § 34;
Laws 2012, LB727, § 19.