reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1065 - Energy financing contract; contents; energy service company; bond requirements.

66-1065.
Energy financing contract; contents; energy service company; bond requirements.
(1) Any energy financing contract entered into by a governmental unit shall:
(a) Detail the responsibilities of a Nebraska-licensed professional engineer in the design, installation, and commissioning of the energy conservation measures selected by the governmental unit. Any design shall conform to all statutes of the State of Nebraska pertaining to engineering design and public health, safety, and welfare;
(b) Set forth the calculated energy, utility, wastewater, or water cost savings or revenue enhancements, if applicable, during the contract period attributable to the energy conservation measures to be installed by the energy service company. Operational or capital savings or revenue enhancements may be included in the total savings amount, not guaranteed, but approved by the governmental unit;
(c) Estimate the useful life of each of the selected energy conservation measures;
(d) Provide that, except for obligations on termination of the contract prior to its expiration, payments on the contract are to be made over time, within a period not to exceed thirty years after the date of the installation of the energy conservation measures provided for under the contract;
(e) Provide that the calculated savings for each year of the contract period will meet or exceed all payments to be made during each year of the contract;
(f) Disclose the effective interest rate being charged by the energy service company; and
(g) In the case of a guaranteed savings contract, set forth the method by which savings will be calculated and a method of resolving any dispute in the amount of the savings. The energy service company shall have total responsibility for the savings guarantee for each guaranteed savings contract. Surplus savings realized during any year of the guaranteed savings contract shall be applied to future years' savings results.
(2) An energy service company entering into an energy financing contract shall provide a performance bond to the governmental unit in an amount equal to one hundred percent of the total cost of the implementation, installation, or construction of the energy conservation measures under the applicable energy financing contract to assure the company's faithful performance. The energy service company shall also supply a guarantee bond equal to one hundred percent of the guaranteed energy savings for the entire term of the contract.
Source
Laws 1998, LB 1129, § 12;
Laws 2008, LB747, § 1;
Laws 2016, LB881, § 3.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1066 - Energy financing contract; terms.

66-1066.
Energy financing contract; terms.
An energy financing contract may extend beyond the fiscal year in which it becomes effective and shall allow the governmental unit to cancel the contract for the nonappropriation of funds. An obligation created by an energy financing contract entered into or indebtedness incurred pursuant to this section shall not constitute or give rise to an indebtedness within the meaning of any constitutional, statutory, or board debt limitation.
Source
Laws 1998, LB 1129, § 13.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1101 - Legislative findings.

66-1101.
Legislative findings.
The Legislature finds it to be in the public interest of the state and its citizens to promote the efficient development and prevent the waste of geothermal resources. Geothermal energy is an indigenous, renewable resource the development of which will benefit local economies. The Legislature further finds and declares that a permit system is necessary to protect Nebraska's ground and surface water resources and existing water users, particularly where the development of geothermal energy requires the utilization of geothermal resources at a location other than the well site.
Source
Laws 1982, LB 708, § 1.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1102 - Terms, defined.

66-1102.
Terms, defined.
As used in sections 66-1101 to 66-1106, unless the context otherwise requires:
(1) Geothermal resources shall mean (a) the natural heat of the earth and the energy produced by that heat, including pressure, and (b) the material medium containing that energy;
(2) Geothermal fluids shall mean the naturally present ground water in geothermal occurrences;
(3) Geothermal occurrence shall mean an underground geologic formation at temperatures higher than the normal gradient; and
(4) Material medium shall mean geothermal fluids or other substances injected into a geothermal occurrence by which geothermal energy is transported to the surface.
Source
Laws 1982, LB 708, § 2.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1103 - Severance of mineral estate; right to develop geothermal resource; attaches; exception.

66-1103.
Severance of mineral estate; right to develop geothermal resource; attaches; exception.
When the subsurface or mineral estate has been severed from the overlying surface estate, ownership of the right to develop and produce geothermal resources shall derive from the subsurface or mineral estate, except that no such right shall attach to subsurface or mineral estates granted prior to July 17, 1982, unless the document conveying the subsurface or mineral estate specifically granted the right to develop and produce geothermal resources.
Source
Laws 1982, LB 708, § 3.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1104 - Owner of mineral estate; right of entry; lease of state-owned geothermal resources.

66-1104.
Owner of mineral estate; right of entry; lease of state-owned geothermal resources.
(1) When the subsurface or mineral estate in land has been severed from the overlying surface estate, the owner of the subsurface or mineral estate shall have the right to enter upon the overlying surface estate at reasonable times and in a reasonable manner to prospect for, produce, and transport geothermal resources. Fair and equitable compensation shall be paid to the owner of the overlying surface estate for the exercise of such right of entry. The right of entry granted in this section shall not include the right to construct surface facilities for onsite utilization of geothermal energy.
(2) The Board of Educational Lands and Funds shall have the authority to lease state-owned geothermal resources under the procedures contained in Chapter 72, article 3.
Source
Laws 1982, LB 708, § 4.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1105 - Geothermal resource development; conditions; permit; Department of Natural Resources; adopt rules and regulations.

66-1105.
Geothermal resource development; conditions; permit; Department of Natural Resources; adopt rules and regulations.
Any person who desires to withdraw ground water within the State of Nebraska for geothermal resource development shall, prior to commencing construction of any wells, obtain from the Director of Natural Resources a permit to authorize the withdrawal, transfer, and further use or reinjection of such ground water. The Department of Natural Resources shall adopt and promulgate rules and regulations governing the issuance of such permits, consistent with sections 66-1101 to 66-1106 and with Chapter 46, article 6. Such rules and regulations shall provide for consultation with the Department of Environment and Energy pursuant to the issuance of such permits and shall be compatible with rules and regulations adopted and promulgated by the Department of Environment and Energy under the Environmental Protection Act. Any geothermal fluids produced incident to the development and production of geothermal resources shall be reinjected into the same geologic formation from which they were extracted in substantially the same volume and substantially the same or higher quality as when extracted unless the permit issued in accordance with this section authorizes further uses or processing other than those incident to reinjection.
Source
Laws 1982, LB 708, § 5;
Laws 1993, LB 3, § 37;
Laws 2000, LB 900, § 245;
Laws 2019, LB302, § 78.
Cross References
Environmental Protection Act, see section 81-1532.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1106 - Development and production of geothermal resources; provisions applicable.

66-1106.
Development and production of geothermal resources; provisions applicable.
The development and production of geothermal resources shall be subject to Chapter 46, article 6, and the Environmental Protection Act and any rules and regulations adopted thereunder.
Source
Laws 1982, LB 708, § 6.
Cross References
Environmental Protection Act, see section 81-1532.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1214 - Motor fuel dispensers; label requirements; penalty.

66-1214.
Motor fuel dispensers; label requirements; penalty.
Commencing January 1, 1986, motor fuel dispensers shall be labeled on both faces with the product identity using the most descriptive terms commercially practicable. In addition, all alcohol-blended fuel dispensers shall have a label stating: With or containing ethanol, methanol, or ethanol and methanol or with similar wording if the motor fuel being dispensed contains one percent or more by volume of alcohol. Any person who owns or controls such a motor fuel dispenser and does not attach the notice required by this section shall be guilty of an infraction.
Source
Laws 1985, LB 346, § 6.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1225 - Reformulated gasoline; requirements for sale.

66-1225.
Reformulated gasoline; requirements for sale.
Reformulated gasoline which is sold after January 1, 1992, in ozone nonattainment areas of Nebraska as designated by the federal Environmental Protection Agency shall contain an oxygen content equal to or greater than three and one-tenth percent weight oxygen.
Source
Laws 1990, LB 1124, § 8;
Laws 1991, LB 627, § 134.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1226 - Standard Specifications for Automotive Spark Ignition Engine Fuels; adoption by reference; sale of fuels; requirements; violations; penalties.

66-1226.
Standard Specifications for Automotive Spark Ignition Engine Fuels; adoption by reference; sale of fuels; requirements; violations; penalties.
(1) The Legislature hereby adopts by reference the American Society For Testing and Materials publication D4814-89 entitled Standard Specifications for Automotive Spark Ignition Engine Fuels. The Department of Agriculture shall file copies of such publication with the Secretary of State and Clerk of the Legislature.
(2) Commencing on January 1, 1992, all automotive spark ignition engine fuels sold in Nebraska shall meet the specification as found in the American Society For Testing and Materials publication D4814-89 entitled Standard Specifications for Automotive Spark Ignition Engine Fuels. Any person who violates this subsection shall be guilty of a Class I misdemeanor for the first such violation and a Class IV felony for all subsequent violations.
(3) For purposes of this section, automotive spark ignition engine fuels shall mean gasoline and its blends with oxygenates such as alcohol and ethers.
Source
Laws 1991, LB 627, § 145;
Laws 1993, LB 440, § 16.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1227 - Methyl tertiary butyl ether; restriction.

66-1227.
Methyl tertiary butyl ether; restriction.
On or after July 13, 2000, a retailer shall not offer for sale in this state any petroleum product that contains more than one percent of methyl tertiary butyl ether (MTBE) by volume. For purposes of this section, retailer has the same definition as in section 66-482.
Source
Laws 2000, LB 1234, § 17.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1330 - Act, how cited.

66-1330.
Act, how cited.
Sections 66-1330 to 66-1351 shall be known and may be cited as the Ethanol Development Act.
Source
Laws 1986, LB 1230, § 1;
Laws 1987, LB 279, § 1;
Laws 1989, LB 587, § 1;
Laws 1992, LB 754, § 1;
R.S.Supp.,1992, § 66-1301;
Laws 1993, LB 364, § 1;
Laws 1995, LB 377, § 1;
Laws 2001, LB 536, § 1;
Laws 2004, LB 479, § 2;
Laws 2021, LB507, § 7.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1331 - Legislative findings.

66-1331.
Legislative findings.
The Legislature finds that Nebraska should continue its existing programs to encourage processing, market development, promotion, distribution, and research on products derived from grain, ethanol, or ethanol components, coproducts, or byproducts to provide for:
(1) Expanded use of Nebraska agricultural products;
(2) Efficient and less-polluting energy sources and reserves which will make Nebraska less energy dependent, reduce atmospheric carbon monoxide levels, and retain Nebraska dollars in the Nebraska economy to achieve a multiplier effect thereby generating additional jobs and tax income to the state rather than the export of Nebraska dollars;
(3) Development of protein which will be more efficiently stored and marketed to foreign nations rather than the present method of simple export of unprocessed grain products;
(4) Alternative local outlets for Nebraska agricultural products which can be particularly utilized in times of depressed grain prices so as to give Nebraskans greater control of their crop marketing procedures rather than have crop marketing procedures too dependent upon federal agencies, major grain exporters, and foreign purchasers. Local outlets may include ethanol plants, agricultural production facilities, or facilities related to the processing, marketing, or distribution of ethanol or products derived from ethanol or ethanol components, coproducts, or byproducts;
(5) Cooperation with private industry to establish ethanol-related production facilities in Nebraska to create demand for agricultural products;
(6) Promotion and market development, in cooperation with private industry, of ethanol or products derived from ethanol or ethanol components, coproducts, or byproducts; and
(7) Sponsorship of research and development of industrial and commercial uses for agricultural ethanol and for byproducts resulting from the manufacturing of agricultural ethanol in order to enhance economic feasibility and marketing potential of such products and processes.
Source
Laws 1993, LB 364, § 2.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1332 - Public policy.

66-1332.
Public policy.
It is hereby declared to be the public policy of the state that, in order to safeguard life, health, property, and public welfare of its citizens, the production, sale, and use of motor fuel and the pollution caused by certain components of motor fuel are matters affecting the public interest and that a statewide emphasis on the production and use of motor fuel containing agricultural ethyl alcohol as a substitute for polluting components is necessary for the reduction of pollution and will further serve as an incentive for the agricultural economy in this state. The Legislature further recognizes that a fuel crisis is pending in the nation and that the development of an additional source of fuel will provide an energy and environmental benefit to the citizens of this state and to the future economic growth of Nebraska.
Source
Laws 1993, LB 364, § 3.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1333 - Terms, defined.

66-1333.
Terms, defined.
For purposes of the Ethanol Development Act, unless the context otherwise requires:
(1) Agricultural production facility or ethanol facility means a plant or facility related to the processing, marketing, or distribution of any products derived from grain components, coproducts, or byproducts;
(2) Board means the Nebraska Ethanol Board;
(3) Grain means wheat, corn, and grain sorghum;
(4) Name plate design capacity means the original designed capacity of an agricultural production facility. Capacity may be specified as bushels of grain ground or gallons of ethanol produced per year; and
(5) Related parties means any two or more individuals, firms, partnerships, limited liability companies, companies, agencies, associations, or corporations which are members of the same unitary group or are any persons who are considered to be related persons under the Internal Revenue Code.
Source
Laws 1986, LB 1230, § 3;
Laws 1989, LB 587, § 3;
Laws 1992, LB 754, § 2;
R.S.Supp.,1992, § 66-1303;
Laws 1993, LB 364, § 4;
Laws 1995, LB 377, § 6;
Laws 2004, LB 479, § 4;
Laws 2017, LB1, § 1.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1334 - Agricultural Alcohol Fuel Tax Fund; created; use; investment.

66-1334.
Agricultural Alcohol Fuel Tax Fund; created; use; investment.
(1) The Agricultural Alcohol Fuel Tax Fund is hereby created. The fund shall be administered by the board. The fund shall contain (a) transfers made pursuant to section 66-726, (b) all sums of money received from fees resulting from any conference or event held by the board, (c) gifts, grants, and contributions made by public or private entities, and (d) transfers as authorized by the Legislature. Any money in the fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
(2) The fund shall be used for the following purposes:
(a) Establishment, with cooperation of private industry, of procedures and processes necessary to the manufacture and marketing of fuel containing agricultural ethyl alcohol;
(b) Establishment of procedures for entering blended fuel into the marketplace by private enterprise;
(c) Analysis of the marketing process and testing of marketing procedures to assure acceptance in the private marketplace of blended fuel and byproducts resulting from the manufacturing process;
(d) Cooperation with private industry to establish privately owned agricultural ethyl alcohol manufacturing plants in Nebraska to supply demand for blended fuel;
(e) Sponsoring research and development of industrial and commercial uses for agricultural ethyl alcohol and for byproducts resulting from the manufacturing process;
(f) Promotion of state and national air quality improvement programs and influencing federal legislation that requires or encourages the use of fuels oxygenated by the inclusion of agricultural ethyl alcohol or its derivatives;
(g) Promotion of the use of renewable agricultural ethyl alcohol as a partial replacement for imported oil and for the energy and economic security of the nation;
(h) Participation in development and passage of national legislation dealing with research, development, and promotion of United States production of fuels oxygenated by the inclusion of agricultural ethyl alcohol or its derivatives, access to potential markets, tax incentives, imports of foreign-produced fuel, and related concerns that may develop in the future; and
(i) As the board may otherwise direct to fulfill the goals set forth under the Ethanol Development Act, including monitoring contracts for ethanol program commitments and solicitation of federal funds.
Source
Laws 1993, LB 364, § 5;
Laws 1994, LB 1066, § 54;
Laws 2004, LB 983, § 58;
Laws 2009, LB316, § 16;
Laws 2019, LB298, § 16.
Cross References
Nebraska Capital Expansion Act, see section 72-1269.
Nebraska State Funds Investment Act, see section 72-1260.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1335 - Nebraska Ethanol Board; established; terms; vacancy; meetings; expenses.

66-1335.
Nebraska Ethanol Board; established; terms; vacancy; meetings; expenses.
(1) The Nebraska Ethanol Board is hereby established. The board shall consist of seven members to be appointed by the Governor with the approval of a majority of the Legislature. The Governor shall make the initial appointments within thirty days after September 1, 1993. Four members shall be actually engaged in farming in this state, one in general farming and one each in the production of corn, wheat, and sorghum. One member shall be actively engaged in business in this state. One member shall represent labor interests in this state. One member shall represent Nebraska petroleum marketers in this state.
(2) Members shall be appointed for terms of four years, except that of the initial appointees the terms of the member representing labor interests and the member engaged in general farming shall expire on August 31, 1994, the terms of the member engaged in sorghum production and the member engaged in wheat production shall expire on August 31, 1995, the term of the member representing petroleum marketers shall expire on August 31, 1996, and the terms of the member engaged in business and the member engaged in corn production shall expire on August 31, 1997. A member shall serve until a successor is appointed and qualified. Not more than four members shall be members of the same political party.
(3) A vacancy on the board shall exist in the event of death, disability, resignation, or removal for cause of a member. Any vacancy on the board arising other than from the expiration of a term shall be filled by appointment for the unexpired portion of the term. An appointment to fill a vacancy shall be made by the Governor with the approval of a majority of the Legislature, and any person so appointed shall have the same qualifications as the person whom he or she succeeds.
(4) The board shall meet at least once annually.
(5) The members shall be reimbursed for expenses as provided in sections 81-1174 to 81-1177. The members shall receive twenty-five dollars for each day while engaged in the performance of board duties.
Source
Laws 1993, LB 364, § 6;
Laws 2020, LB381, § 53.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1336 - Administrator.

66-1336.
Administrator.
The board shall retain the services of a full-time administrator to be appointed by the board. The administrator shall hold office at the pleasure of the board.
Source
Laws 1993, LB 364, § 7;
Laws 2012, LB782, § 89;
Laws 2013, LB222, § 21.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1337 - Board; administrative powers.

66-1337.
Board; administrative powers.
The board may rent office space and employ such personnel as may be necessary for the performance of its duties. The board may employ the services of experts and consultants and expend funds necessary to acquire title to commodities pursuant to section 66-1340, to promote air quality improvement programs, or to otherwise carry out the board's duties under the Ethanol Development Act.
Source
Laws 1993, LB 364, § 8;
Laws 2009, LB154, § 13.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1338 - National ethanol promotion group; board; powers.

66-1338.
National ethanol promotion group; board; powers.
The board may appropriate funds and become a member of any national ethanol promotion group.
Source
Laws 1978, LB 424, § 20;
Laws 1981, LB 80, § 6;
R.S.1943, (1990), § 66-820;
Laws 1993, LB 364, § 9.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1339 - Federal funds; solicitation; use.

66-1339.
Federal funds; solicitation; use.
The board is encouraged to solicit and authorized to expend any federally distributed funds from the Energy Settlement Fund, account number 6071, or any other federal funds which may become available to the board for ethanol development. Funds collected pursuant to this section shall be remitted to the State Treasurer for credit to the Agricultural Alcohol Fuel Tax Fund.
Source
Laws 1986, LB 1230, § 15;
Laws 1989, LB 587, § 9;
R.S.1943, (1990), § 66-1315;
Laws 1993, LB 364, § 10.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1340 - Board; accept property; powers.

66-1340.
Board; accept property; powers.
The board may accept gifts, donations, money, and services, including in-kind resources such as grain owned by the Commodity Credit Corporation and the United States Department of Agriculture. The board may take title to the Commodity Credit Corporation's inventories and use such commodities to carry out the Ethanol Development Act. The board may accept commodities in connection with section 1024 of the Food Security Act of 1985 or in connection with any other section of state or federal law.
Source
Laws 1986, LB 1230, § 16;
R.S.1943, (1990), § 66-1316;
Laws 1993, LB 364, § 11.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1341 - Application; information confidential.

66-1341.
Application; information confidential.
Trade secrets, academic and scientific research work, and other proprietary or commercial information which may be filed with an application for a grant or loan or other financial assistance shall not be considered to be public records as defined in section 84-712.01 if the release of such trade secrets, work, or information would give advantage to business competitors and serve no public purpose. Any person seeking release of the trade secrets, work, or information as a public record shall demonstrate to the satisfaction of the board that the release would not violate this section.
Source
Laws 1989, LB 587, § 14;
R.S.1943, (1990), § 66-1321.01;
Laws 1993, LB 364, § 12.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1342 - Repayment of loan; other funds; remittance.

66-1342.
Repayment of loan; other funds; remittance.
Any repayment of a loan made pursuant to the Ethanol Authority and Development Act as it existed prior to September 1, 1993, shall be remitted to the State Treasurer and shall be credited to the Ethanol Production Incentive Cash Fund. Any return on investment and any money available due to failure to fulfill conditional requirements pursuant to investment agreements entered into prior to April 30, 1992, pursuant to prior law, shall be remitted to the State Treasurer and shall be credited to the fund.
Source
Laws 1986, LB 1230, § 27;
Laws 1987, LB 279, § 10;
Laws 1992, LB 754, § 7;
R.S.Supp.,1992, § 66-1324;
Laws 1993, LB 364, § 13.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1344.01 - Ethanol tax credits; agreement required; contents.

66-1344.01.
Ethanol tax credits; agreement required; contents.
The Tax Commissioner and the producer eligible to receive credits under subsection (2) of section 66-1344 shall enter into a written agreement. The producer shall agree to produce ethanol at the designated facility and any expansion thereof. The Tax Commissioner, on behalf of the State of Nebraska, shall agree to furnish the producer the tax credits as provided by and limited in section 66-1344 in effect on the date of the agreement. The agreement to produce ethanol in return for the credits shall be sufficient consideration, and the agreement shall be binding upon the state. No credit shall be given to any producer of ethanol which fails to produce ethanol in Nebraska in compliance with the agreement. The agreement shall include:
(1) The name of the producer;
(2) The address of the ethanol facility;
(3) The date of the initial eligibility of the ethanol facility to receive such credits;
(4) The name plate design capacity of the ethanol facility as of the date of its initial eligibility to receive such credits; and
(5) The name plate design capacity which the facility is intended to have after the completion of any proposed expansion. If no expansion is contemplated at the time of the initial agreement, the agreement may be amended to include any proposed expansion.
The Tax Commissioner shall not accept any applications for new agreements on or after April 16, 2004.
Source
Laws 2001, LB 536, § 7;
Laws 2004, LB 479, § 6;
Laws 2004, LB 1065, § 6.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1345.05 - Funds received by the Department of Revenue; disposition.

66-1345.05.
Funds received by the Department of Revenue; disposition.
Any funds received by the Department of Revenue which result from an ethanol producer claiming excess credit, and any related interest and penalties thereon, shall be remitted to the State Treasurer for credit to the Ethanol Production Incentive Cash Fund.
Source
Laws 2004, LB 479, § 3.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1348 - Investment agreements; act; how construed.

66-1348.
Investment agreements; act; how construed.
Nothing in the Ethanol Development Act shall be construed to extend or affect the terms of any investment agreement entered into by the Ethanol Authority and Development Board prior to April 30, 1992.
Source
Laws 1993, LB 364, § 19.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1349 - Ethanol facility eligible for tax credits or incentives; employ residents.

66-1349.
Ethanol facility eligible for tax credits or incentives; employ residents.
Any ethanol facility eligible for tax credits or incentives under the Ethanol Development Act, the Employment and Investment Growth Act, or the Nebraska Advantage Rural Development Act shall whenever possible employ workers who are residents of the State of Nebraska.
Source
Laws 1994, LB 961, § 4;
Laws 2005, LB 312, § 3.
Cross References
Employment and Investment Growth Act, see section 77-4101.
Ethanol Development Act, see section 66-1330.
Nebraska Advantage Rural Development Act, see section 77-27,187.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1351 - Treated seed; use prohibited; when.

66-1351.
Treated seed; use prohibited; when.
The use of seed that is treated, as defined in section 81-2,147.01, in the production of agricultural ethyl alcohol shall be prohibited if such use results in the generation of a byproduct that is deemed unsafe for livestock consumption or land application.
Source
Laws 2021, LB507, § 8.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1352 - Toxic chemicals; University of Nebraska conduct assessment.

66-1352.
Toxic chemicals; University of Nebraska conduct assessment.
The University of Nebraska shall conduct an assessment of the environmental and human health effects of toxic chemicals. The assessment shall include:
(1) An evaluation of adverse long-term environmental, ecological, and human health effects of the chemicals released during (a) the production of ethanol made from grain or seed treated with pesticide and (b) the storage of byproducts created by the production of ethanol made from grain or seed treated with pesticide; and
(2) An assessment of the effects of polluted ground water, soil, and air relating to any ethanol production facility.
Source
Laws 2022, LB1068, § 3.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1401 - Act, how cited.

66-1401.
Act, how cited.
Sections 66-1401 to 66-1428 shall be known and may be cited as the International Fuel Tax Agreement Act.
Source
Laws 1988, LB 836, § 1;
Laws 1996, LB 1218, § 22;
Laws 1998, LB 1056, § 3;
Laws 2004, LB 983, § 60;
Laws 2018, LB177, § 4;
Laws 2022, LB750, § 75.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1402 - Purpose of act.

66-1402.
Purpose of act.
It is the purpose of the International Fuel Tax Agreement Act to simplify the motor fuel tax licensing, bonding, reporting, and remittance requirements imposed on motor carriers involved in interstate commerce by authorizing the director to participate in cooperative fuel tax agreements with another state or states to permit the administration, collection, and enforcement of each state's motor fuel taxes by the base state.
Source
Laws 1988, LB 836, § 2;
Laws 1996, LB 1218, § 23.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1403 - Terms, defined.

66-1403.
Terms, defined.
For purposes of the International Fuel Tax Agreement Act, unless the context otherwise requires:
(1) Agreement means a cooperative fuel tax agreement entered into under section 66-1404 and, specifically, the International Fuel Tax Agreement;
(2) Base state means the state where (a) the motor vehicles are based for vehicle registration purposes, (b) the operational control and operational records of the licensee's motor vehicles are maintained or can be made available, and (c) some mileage is accrued by motor vehicles within the fleet;
(3) Department means the Division of Motor Carrier Services of the Department of Motor Vehicles;
(4) Director means the Director of Motor Vehicles or his or her designee and includes the Division of Motor Carrier Services of the Department of Motor Vehicles;
(5) Licensee means a person licensed pursuant to the methods established in subdivision (2) of section 66-1406;
(6) Motor fuel means any fuel defined as motor vehicle fuel in section 66-482, any fuel defined as diesel fuel in section 66-482, and any fuel defined as compressed fuel in section 66-6,100; and
(7) Person means any individual, firm, partnership, limited liability company, company, agency, association, or corporation or state, county, city, town, village, or other political subdivision.
Source
Laws 1988, LB 836, § 3;
Laws 1991, LB 627, § 135;
Laws 1996, LB 1218, § 24;
Laws 2018, LB177, § 5.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1404 - Cooperative fuel tax agreements; local reciprocal exemption agreements; authorized.

66-1404.
Cooperative fuel tax agreements; local reciprocal exemption agreements; authorized.
The director may enter into a cooperative fuel tax agreement with another state or states which provides for the administration, collection, and enforcement by the base state of each state's motor fuel taxes on motor fuel used by interstate motor carriers. The agreement shall not contain any provision which exempts any motor vehicle, owner, or operator from complying with the laws, rules, and regulations pertaining to vehicle licensing, size, weight, or load or the operation of motor vehicles upon the highways of this state. The director may also enter into agreements that provide for local reciprocal exemptions from motor fuel tax apportionment for a motor carrier operating within a limited local delivery area near the borders of the state. The agreements for local reciprocal exemptions may only extend to deliveries not more than fifteen miles into another state and shall require a ninety-day notice to rescind the agreement.
Source
Laws 1988, LB 836, § 4;
Laws 1996, LB 1218, § 25;
Laws 1999, LB 77, § 1.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1405 - Tax rate; how determined; setoff authorized.

66-1405.
Tax rate; how determined; setoff authorized.
The amount of the tax imposed and collected on behalf of this state under an agreement shall be determined as provided in the Compressed Fuel Tax Act and sections 66-482 to 66-4,149. The Department of Revenue in administering the Compressed Fuel Tax Act and sections 66-482 to 66-4,149 shall provide information and assistance to the director regarding the amount of tax imposed and collected from time to time as may be necessary. The amount of tax due under an agreement may be collected by setoff against any state income tax refund due to the taxpayer pursuant to sections 77-27,210 to 77-27,221.
Source
Laws 1988, LB 836, § 5;
Laws 1996, LB 1218, § 26;
Laws 1997, LB 720, § 20;
Laws 2011, LB289, § 37.
Cross References
Compressed Fuel Tax Act, see section 66-697.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1406 - Agreements; provisions.

66-1406.
Agreements; provisions.
An agreement may provide for:
(1) Defining the classes of motor vehicles upon which the motor fuel taxes are to be collected under the agreement;
(2) Establishing methods for motor fuel tax licensing, license revocation, and tax collection for motor carriers by the base state on behalf of itself and all other states which are parties to the agreement;
(3) Establishing procedures for the granting of credits or refunds;
(4) Defining conditions and criteria relative to bonding requirements including criteria for exemption from bonding;
(5) Establishing tax reporting periods and tax report due dates not to exceed one calendar month after the close of the reporting period;
(6) Providing for a penalty at a rate of fifty dollars for each reporting period or ten percent of the delinquent tax whichever is greater for failure to file a report, for filing a late report, or for filing an underpayment of taxes due;
(7) Interest on all delinquent taxes at a rate set by the base state;
(8) Establishing procedures for forwarding of motor fuel taxes, penalties, and interest collected on behalf of another state to that state;
(9) Record-keeping requirements for licensees; and
(10) Any additional provisions which will facilitate the administration of the agreement.
Source
Laws 1988, LB 836, § 6;
Laws 1991, LB 627, § 136;
Laws 2001, LB 387, § 10.
Cross References
Conducting activities without a license, penalty, see section 66-727.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1406.01 - License required; when.

66-1406.01.
License required; when.
Any motor carrier involved in interstate commerce who is required to pay motor fuel taxes shall obtain a license from the director pursuant to an agreement entered into under the International Fuel Tax Agreement Act.
Source
Laws 1998, LB 1056, § 4.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1407 - Excess tax paid; credit.

66-1407.
Excess tax paid; credit.
Any licensee paying more tax than is required during the course of a reporting period shall be permitted a credit against future tax liability for the excess tax paid. Upon request, this credit may be refunded to the licensee by the director in accordance with the agreement.
Source
Laws 1988, LB 836, § 7;
Laws 1996, LB 1218, § 27.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1408 - Audits authorized.

66-1408.
Audits authorized.
An agreement may require the director to perform audits of persons required to be licensed who are based in this state to determine if the motor fuel taxes to be collected under the agreement have been properly reported and paid to each state participating in the agreement. The agreement may authorize other states to perform audits of persons required to be licensed who are based in such other state on behalf of the State of Nebraska and forward the findings to the director. The director may issue a notice of deficiency determination based on the findings from the other state.
The agreement shall not preclude the director from auditing the records of any person who has used motor fuels in this state. Any person required to be licensed shall make his or her records available on request of the director.
If the person is based in this state, the records shall be made available at the location designated by the director or such person may request the director to audit such records at the person's place of business. If the place of business is located outside this state, the director may require the person to reimburse the director for authorized per diem and travel expenses.
Source
Laws 1988, LB 836, § 8;
Laws 1996, LB 1218, § 28.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1409 - Director; disclose information; when.

66-1409.
Director; disclose information; when.
The director may forward to the representative of another state designated in the agreement any information in the director's possession relative to the manufacture, receipt, sale, use, transportation, or shipment of motor fuels by any person required to be licensed. The director may disclose information to the representative of the other state which relates to the location of officers, motor vehicles, and other real and personal property of persons required to be licensed under the agreement who use motor fuels. Any information covered by an agreement with the Internal Revenue Service may only be released in accordance with such agreement.
Source
Laws 1988, LB 836, § 9;
Laws 1996, LB 1218, § 29.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1410 - Rules and regulations.

66-1410.
Rules and regulations.
The director shall adopt and promulgate rules and regulations necessary to implement any agreement entered into under the International Fuel Tax Agreement Act.
Source
Laws 1988, LB 836, § 10;
Laws 1996, LB 1218, § 30.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1411 - Legal remedies; appeals; rules and regulations.

66-1411.
Legal remedies; appeals; rules and regulations.
(1) The legal remedies for any person served with an order or assessment under the International Fuel Tax Agreement Act shall be as prescribed in such act. Appeals from a final order of the director shall be taken as prescribed in sections 84-917 to 84-919.
(2) The director may adopt and promulgate rules and regulations for enforcement, collection, and appeals pursuant to the International Fuel Tax Agreement Act. Any person filing a report or return for tax due shall follow the filing periods or due dates established by the agreement under section 66-1406.
Source
Laws 1988, LB 836, § 11;
Laws 1996, LB 1218, § 31;
Laws 1997, LB 720, § 21;
Laws 2018, LB177, § 14.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1411.01 - Director; enforcement powers.

66-1411.01.
Director; enforcement powers.
The director may use the provisions of the Uniform State Tax Lien Registration and Enforcement Act for purposes of enforcing the International Fuel Tax Agreement Act.
Source
Laws 1996, LB 1218, § 36.
Cross References
Uniform State Tax Lien Registration and Enforcement Act, see section 77-3901.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1412 - Agreement; controlling provisions.

66-1412.
Agreement; controlling provisions.
If the director enters into any agreement authorized by the International Fuel Tax Agreement Act and the provisions set forth in the agreement are in conflict with any rules or regulations adopted and promulgated by the director, the agreement shall control to the extent of any conflict.
Source
Laws 1988, LB 836, § 12;
Laws 1996, LB 1218, § 32.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1413 - Contract to administer act; authorized.

66-1413.
Contract to administer act; authorized.
The Division of Motor Carrier Services of the Department of Motor Vehicles may contract with another state agency or an association organized under the laws of this state, not for profit, to administer for the division the parts of the International Fuel Tax Agreement Act as designated by the director.
Source
Laws 1988, LB 836, § 13;
Laws 1996, LB 1218, § 33.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1414 - Fuel tax; disposition; Motor Carrier Services Division Distributive Fund; created; use; investment.

66-1414.
Fuel tax; disposition; Motor Carrier Services Division Distributive Fund; created; use; investment.
(1) Any fuel tax collected pursuant to the agreement shall be remitted to the State Treasurer for credit to the Motor Carrier Services Division Distributive Fund to carry out the International Fuel Tax Agreement Act.
(2) The Motor Carrier Services Division Distributive Fund is created. The fund shall be set apart and maintained by the State Treasurer to carry out the International Fuel Tax Agreement Act and the International Registration Plan Act. Any money in the Motor Carrier Services Division Distributive Fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act. Any interest received on money in the Motor Carrier Services Division Distributive Fund shall be credited to the Highway Trust Fund.
Source
Laws 1988, LB 836, § 14;
Laws 1991, LB 627, § 137;
Laws 1994, LB 1066, § 56;
Laws 1994, LB 1160, § 115;
Laws 1995, LB 182, § 63;
Laws 1996, LB 1218, § 34;
Laws 1997, LB 720, § 22;
Laws 1998, LB 1056, § 6;
Laws 2003, LB 563, § 39.
Cross References
International Registration Plan Act, see section 60-3,192.
Nebraska Capital Expansion Act, see section 72-1269.
Nebraska State Funds Investment Act, see section 72-1260.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1415 - Decal fee; Motor Carrier Division Cash Fund; use.

66-1415.
Decal fee; Motor Carrier Division Cash Fund; use.
(1) An additional fee may be collected by the issuing agency or association from a licensee for each annual decal issued pursuant to the agreement. The fee shall be in an amount determined by the director to be sufficient to recover reasonable administrative costs of the agreement but not more than ten dollars per annual decal. The fee shall be remitted to the State Treasurer and credited to the Motor Carrier Division Cash Fund, except that the director may by contract with an association provide for the association to retain a portion of the fee as payment for services rendered under the contract.
(2) The Motor Carrier Division Cash Fund shall be used to pay administrative costs of the International Fuel Tax Agreement Act. If any staff used for enforcing the agreement provided for in the act is used for any other state tax or program, the costs attributed to such other tax or program shall be borne by either the General Fund or the fund to which the money resulting from such other tax or program is credited, however it is appropriated by the Legislature. Any money in the Interstate Motor Carriers Base State Cash Fund on July 1, 1996, shall be transferred to the Motor Carrier Division Cash Fund on such date.
Source
Laws 1988, LB 836, § 15;
Laws 1996, LB 1218, § 35.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1416 - Sections; purpose; terms, defined.

66-1416.
Sections; purpose; terms, defined.
The purpose of sections 66-1416 to 66-1419 is to provide an additional method of collecting motor fuels taxes from interstate motor vehicle operators commensurate with their operations in Nebraska and to permit the department to suspend the collection as to transportation entering Nebraska from any other state when it appears that Nebraska tax revenue and interstate highway transportation moving out of Nebraska will not be unduly prejudiced thereby.
For purposes of such sections, (1) fuel used or consumed in operations includes all fuel placed in the supply tanks and consumed in the engine of a qualified motor vehicle and (2) qualified motor vehicle means a motor vehicle used, designed, or maintained for transportation of persons or property which (a) has two axles and a gross vehicle weight or registered gross vehicle weight exceeding twenty-six thousand pounds, (b) has three or more axles regardless of weight, or (c) is used in combination when the weight of such combination exceeds twenty-six thousand pounds gross vehicle or registered gross vehicle weight. Qualified motor vehicle does not include a recreational vehicle.
Source
Laws 2004, LB 983, § 61.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1417 - Trip permit or payment of motor fuels taxes; required; violation; penalty.

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