reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-236 - Mineral interests; severed; placed on tax list; application; contents.

57-236.
Mineral interests; severed; placed on tax list; application; contents.
Any owner of the surface estate from which a mineral interest has been severed or the owner of the mineral interest which has been severed may file an application with the county assessor of the county where such surface estate is located to place such severed mineral interest on the tax list of the county. The applicant shall, at his or her own cost, provide to the county assessor proof of ownership of the severed mineral interest and a record of the creation of the severed mineral interest, as shown by the records of the county clerk or register of deeds. Proof of ownership, the name and last-known address of the owner or owners, the ownership interest, including any fractional interest, legal description, and the record of creation of the severed mineral interest shall be provided in the form of an opinion by an attorney or a certificate prepared by a licensed abstracter.
Source
Laws 1981, LB 59, § 2.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-237 - Mineral interest; separate listing; application; when.

57-237.
Mineral interest; separate listing; application; when.
All applications requesting separate listing of a mineral interest and surface estate must be filed with the county assessor on or before January 1 of the year in which they are to be separately listed and assessed.
Source
Laws 1981, LB 59, § 3.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-238 - Mineral interest; separate listing; appeal.

57-238.
Mineral interest; separate listing; appeal.
Appeals from actions of the county assessor pursuant to sections 57-235 to 57-239 may be taken to the county board of equalization in the manner provided in Chapter 77, article 15.
Source
Laws 1981, LB 59, § 4.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-239 - Tax Commissioner; rules and regulations; prescribe forms.

57-239.
Tax Commissioner; rules and regulations; prescribe forms.
The Tax Commissioner shall adopt and promulgate rules and regulations necessary for the implementation of sections 57-235 to 57-239. The Tax Commissioner shall also prescribe necessary forms for the implementation of sections 57-235 to 57-239.
Source
Laws 1981, LB 59, § 5;
Laws 2000, LB 968, § 19;
Laws 2007, LB334, § 8.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-301 - Terms, defined.

57-301.
Terms, defined.
As used in sections 57-301 to 57-304, unless the context otherwise requires:
(1) The term person includes one or more individuals, partnerships, limited liability companies, associations, corporations, legal representatives, trustees, and receivers in bankruptcy and reorganization of any group whether or not it is incorporated; and
(2) The term oil field equipment means oil field supplies, oil field machinery, materials, heavy machinery, buildings, tubing, tanks, boilers, engines, casing, wire lines, sucker rods, oil pipelines, gas pipelines, and all other material used in digging, drilling, torpedoing, operating, completing, maintaining, or repairing any such oil or gas wells or oil pipelines or gas pipelines, or in the construction or dismantling of refineries, casing-head gasoline plants, and carbon black plants.
Source
Laws 1951, c. 185, § 1, p. 689;
Laws 1993, LB 121, § 348.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-302 - Lien; scope.

57-302.
Lien; scope.
Any person who transports or hauls oil field equipment under express contract with the owner or operator of any gas or oil leasehold interest in real property, the owner or operator of any gas pipeline or oil pipeline, the owner of any oil field equipment and material, or the trustee, agent, or receiver of any such owner, shall have a lien upon the interest of such owner in the oil field equipment so transported and hauled. The lien shall include, in addition to the charge for hauling or transporting, labor performed, or materials used and expended in the transporting, erecting, dismantling, loading, and unloading of any oil field machinery, equipment, or supplies hauled or transported.
Source
Laws 1951, c. 185, § 2, p. 690.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-303 - Lien; filing; notice; requirements; effect.

57-303.
Lien; filing; notice; requirements; effect.
Any person entitled to file a lien shall, within four months after the oil field equipment was transported and delivered, file a statement in the office of the county clerk of such county where such oil field equipment was delivered, and at the time of filing such statement the claimant shall serve a copy of the statement upon the owner thereof, or upon the trustee, agent, or receiver of any such owner by mailing a copy of such statement to the owner or to the trustee, agent, or receiver of such owner by either registered or certified mail to his or their last-known address. After the filing and service of such notice as heretofore provided, it shall be the duty of any such owner, trustee, agent, or receiver of any such owner to notify in writing any person who has a lien upon any such oil field equipment and materials before removing the same from the leasehold to which the lien claimant delivered the oil field equipment and materials. Such statement shall include the amount claimed and the items thereof described as definitely as practicable, the name of the owner, the name of the contractor, the name of the claimant, and a full description of the property subject to the lien, verified by affidavit. In the event such oil field equipment or any part thereof has been removed from the county in which it was originally delivered into another county within the state, any person entitled to file a lien as provided for in sections 57-301 to 57-304, may within thirty days after that person has received notice that such oil field equipment or any part thereof has been removed from the county in which it was originally delivered, file in the office of the county clerk of such county, a copy of the lien which has heretofore been filed in the county in which such property was originally transported and delivered. The lien provided for hereunder shall be junior to any valid and existing chattel mortgage of record.
Source
Laws 1951, c. 185, § 3, p. 690;
Laws 1957, c. 242, § 47, p. 859;
Laws 1959, c. 260, § 1, p. 897.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-304 - Lien; enforcement by action; time.

57-304.
Lien; enforcement by action; time.
The holder of such lien shall within two years of the filing of such lien institute an action to foreclose and enforce the lien in the manner now provided by law for the foreclosure of a construction lien or institute an action in attachment or replevin, setting forth the lienholder's interest and right to possession thereto, in a court of competent jurisdiction in the county where such oil field equipment has been delivered, or in any county where it can be located.
Source
Laws 1951, c. 185, § 4, p. 691;
Laws 1959, c. 260, § 2, p. 898.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-401 - Easement; authority of executor, administrator, guardian, trustee, or conservator to execute.

57-401.
Easement; authority of executor, administrator, guardian, trustee, or conservator to execute.
Administrators and executors of the estates of deceased persons, trustees of trust estates, conservators of estates of persons unfit by reason of infirmities of age or physical disability, and the guardians of estates of minors and incompetent persons are hereby authorized to enter into contracts with pipeline companies, corporations, individuals, partnerships, or limited liability companies for the construction, operation, and maintenance of pipelines for the transmission of oil or gas and to sell and dispose of an easement under the contract for such purposes, upon and across the lands, or any interest therein, belonging to the estates of deceased persons, beneficiaries of a trust, estates of persons unfit by reason of infirmities of age or physical disability, and estates of minors and incompetents, upon such terms and conditions that the administrators, executors, trustees, conservators, or guardians of such persons may deem reasonable and equitable, and for the best interest of the estates of deceased persons, minors, persons unfit by reason of infirmities of age or physical disability, and incompetents and the beneficiaries of a trust.
Source
Laws 1951, c. 186, § 1, p. 692;
Laws 1955, c. 217, § 1, p. 608;
Laws 1967, c. 350, § 4, p. 930;
Laws 1993, LB 121, § 349.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-402 - Easement; authority of executor, administrator, guardian, trustee, or conservator to execute; petition; notice; hearing; order.

57-402.
Easement; authority of executor, administrator, guardian, trustee, or conservator to execute; petition; notice; hearing; order.
(1) Before entering into any such contracts for such easements, an application shall be duly filed in the county court of the county in which the estate, guardianship, or conservatorship proceedings are pending, or trust is being administered, or in the county court of the county where the real estate is located, duly sworn and signed by the executor, administrator, trustee, conservator, or guardian, as the case may be. The application shall set forth in detail the nature and character of the contract and conveyance of the easement upon and across the lands of the estates, the purposes for which the same are to be used and maintained, the terms and conditions thereof, the consideration therefor, and the reasons why the same is for the best interests of the estate. The court or any judge thereof in chambers shall set the application for hearing and direct to what persons and in what manner notice of such hearing shall be given.
(2) At the time and place set for the hearing, as is provided for by subsection (1) of this section, the court shall conduct a hearing upon the application and if, after due consideration thereof, the court finds that the granting of the easement for the erection and maintaining of the pipeline upon or across the land, will not result in a material injury to the property of the deceased person, beneficiary of the trust, minor, incompetent, or person unfit by reason of infirmities of age or physical disability, and further finds that the consideration therefor is adequate and proper, the court may approve the application and authorize and direct the executor, administrator, trustee, conservator, or guardian to enter into such contract and to execute such grants or conveyances to carry the same into effect, and authorize and direct the executor, administrator, trustee, conservator, or guardian to deliver the same to the persons, individuals, firms, or corporations with whom the same were authorized to be made.
Source
Laws 1951, c. 186, § 2, p. 692;
Laws 1955, c. 218, § 1, p. 609;
Laws 1967, c. 350, § 5, p. 930;
Laws 1972, LB 1032, § 265.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-501 - Terms, defined.

57-501.
Terms, defined.
As used in sections 57-501 to 57-507, unless the context otherwise requires:
(1) Person means and includes any person, firm, or corporation;
(2) Owner means and includes (a) any person who holds a written bill of sale or other instrument under which title to the container was transferred to such person, (b) any person who holds a paid or receipted invoice showing purchase and payment of such container, (c) any person whose name, initials, mark, or other identifying device has been plainly and legibly stamped or otherwise shown upon the surface of such container for a period of not less than one year prior to the final enactment and approval of sections 57-501 to 57-507, or (d) any manufacturer of a container who has not sold or transferred ownership thereof by written bill of sale or otherwise;
(3) Liquefied petroleum gas means and includes any material which is composed predominantly of hydrocarbons or mixtures of the same, such as propane, propylene, butanes (normal butane and isobutane), and butylenes;
(4) Container means any vessel, including a cylinder or tank, used for storing of liquefied petroleum gas; and
(5) Cylinder means a container constructed in accordance with the United States Department of Transportation specifications in Title 49 of the Code of Federal Regulations as they existed on March 7, 2006.
Source
Laws 1951, c. 188, § 1, p. 695;
Laws 2001, LB 137, § 1;
Laws 2006, LB 1007, § 3.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-502 - Cylinders; filling; requirements.

57-502.
Cylinders; filling; requirements.
No cylinder shall be filled or refilled with liquefied petroleum gas, or any other gas or compound, nor shall a cylinder be bought, sold, offered for sale, given, taken, loaned, delivered, or permitted to be delivered or otherwise used, or trafficked in, unless such cylinder meets the requirements of the regulations of the United States Department of Transportation as they exist on September 1, 2001.
Source
Laws 1951, c. 188, § 2, p. 696;
Laws 2001, LB 137, § 2.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-503 - Cylinders; valves; requirements.

57-503.
Cylinders; valves; requirements.
While in transit, in storage, and being moved into final utilization, all cylinders containing liquefied petroleum gas must have their valves protected as required by the regulations of the United States Department of Transportation on September 1, 2001.
Source
Laws 1951, c. 188, § 3, p. 696;
Laws 2001, LB 137, § 3.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-504 - Container; filled by owner; purchase of cylinder; effect.

57-504.
Container; filled by owner; purchase of cylinder; effect.
No person, except the owner thereof or persons authorized in writing by the owner so to do, shall fill or refill with liquefied petroleum gas, or any other gas or compound, a container or buy, sell, offer for sale, give, take, loan, deliver, or permit to be delivered, or otherwise use, dispose of, or traffic in a container if such container bears upon the surface thereof in plainly legible characters the name, initials, mark, or other device of the owner; nor shall any person, other than the owner of a container or a person authorized in writing by the owner, deface, erase, obliterate, cover up, or otherwise remove or conceal any such name, mark, initial, or device thereon. The person using any container may purchase the same at his or her option from the owner at a fair and reasonable market value, and after such purchase may purchase liquefied petroleum gas upon the open market.
Source
Laws 1951, c. 188, § 4, p. 696;
Laws 2001, LB 137, § 4.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-505 - Container; filling by other than owner; unlawful.

57-505.
Container; filling by other than owner; unlawful.
The use of a container by any person other than the person whose name, mark, initial, or device is or has been upon such container, without written consent or purchase of such marked and distinguished container, for the sale of liquefied petroleum gas or filling or refilling with liquefied petroleum gas, or the possession of such container by any person other than the person having his or her name, mark, initial, or other device thereon, without the consent of such owner, is presumptive evidence of the unlawful use, filling or refilling, or trafficking in of such container.
Source
Laws 1951, c. 188, § 5, p. 697;
Laws 2001, LB 137, § 5.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-506 - Container; unlawful use; search warrant; violation; penalty.

57-506.
Container; unlawful use; search warrant; violation; penalty.
Whenever any person makes an oath in writing before any judge of the county court that the party making the affidavit has reason to believe and does believe that a container which is marked with the name, initials, mark, or other device of the owner is in the possession of or being used by or being filled or refilled by a person whose name, initials, mark, or other device does not appear on the container and who is in the possession of, filling or refilling, or using the container without the consent of the owner, the judge may, when satisfied that there is reasonable cause, issue a search warrant and cause the premises designated to be searched for the purpose of discovering and obtaining the container. The judge may also cause the person who possesses the container to be brought before the judge and inquire into the circumstances of such possession. If the judge finds that such person is guilty of a violation of sections 57-501 to 57-507, the judge shall sentence as provided in section 57-507 and shall also award the possession of the container, including the contents, taken upon such search warrant, to the owner thereof.
Source
Laws 1951, c. 188, § 6, p. 697;
Laws 1986, LB 734, § 1;
Laws 2001, LB 137, § 6.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-507 - Violations; penalty.

57-507.
Violations; penalty.
Any person who shall fail to comply with any of the provisions of sections 57-501 to 57-507 shall be deemed guilty of a Class III misdemeanor. Each violation of this section shall constitute a separate offense.
Source
Laws 1951, c. 188, § 7, p. 698;
Laws 1977, LB 39, § 56.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-508 - Sale of gas; units of measurement.

57-508.
Sale of gas; units of measurement.
It shall be unlawful to sell at retail or wholesale or offer for sale at retail or wholesale any liquefied petroleum gas except specified in pounds; liquid measure, specified in gallons; or vapor, specified in cubic feet or such other units as may be approved by the Department of Agriculture.
Source
Laws 1957, c. 240, § 1, p. 801.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-509 - Sale by weight; marking required.

57-509.
Sale by weight; marking required.
When liquefied petroleum gas is sold at retail or wholesale or offered for sale at retail or wholesale by weight, in packages or containers, the tare weight of the container, and the net weight of the contents shall be plainly and conspicuously marked on the outside of the container or on a label firmly attached thereto. Tare weight shall not be construed to include the valve protecting cap, which shall be removed when weighing. It shall be a violation of sections 57-508 to 57-516 to sell or offer or expose for sale liquefied petroleum gas in packages or containers which do not bear a statement as to tare and net weight as required by this section, or which packages or containers bear a false statement as to weights.
Source
Laws 1957, c. 240, § 2, p. 801.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-510 - Weighing and measuring devices; testing; duties of Department of Agriculture.

57-510.
Weighing and measuring devices; testing; duties of Department of Agriculture.
The Department of Agriculture is authorized to test all weighing and measuring devices used in the retail or wholesale sale of liquefied petroleum gas, and shall condemn all such devices which are found (a) to be inaccurate and (b) do not clearly indicate the quantity of liquefied petroleum gas in pounds, or gallons, or cubic feet or other unit approved by the department. It shall be unlawful to use a weighing or measuring device for determining quantities of liquefied petroleum gas which has been condemned by the department. The department shall conspicuously mark all condemned devices, which mark shall not be removed or defaced except upon authorization of the said department or authorized representatives. It shall be unlawful to use a vapor meter dial which is not equipped with a cubic foot indicator for testing the accuracy of the meter.
Source
Laws 1957, c. 240, § 3, p. 802.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-511 - Sale; invoices; information required.

57-511.
Sale; invoices; information required.
An invoice shall be submitted to the purchaser showing the quantity of liquefied petroleum gas sold, expressed in pounds, or gallons, or cubic feet, or other unit approved by the Department of Agriculture. When vapor meters reading in approved units other than cubic feet are used, the invoice shall clearly indicate to the purchaser a factor to convert to gallons.
Source
Laws 1957, c. 240, § 4, p. 802.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-512 - Sale of gas; rules and regulations; tolerances.

57-512.
Sale of gas; rules and regulations; tolerances.
The Department of Agriculture is authorized to promulgate and adopt such rules and regulations and establish tolerances within a maximum of two percent, plus or minus, which may be necessary for the enforcement of sections 57-508 to 57-516.
Source
Laws 1957, c. 240, § 5, p. 802.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-513 - Refilling of package or container; credit for unused liquid.

57-513.
Refilling of package or container; credit for unused liquid.
When liquefied petroleum gas is sold by the package or container, either by a refilling of a container or an exchange of containers, the vendor shall give the purchaser full credit for the unused liquid remaining in a container being exchanged or refilled.
Source
Laws 1957, c. 240, § 6, p. 802.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-514 - Vehicle tank; equipment.

57-514.
Vehicle tank; equipment.
Each vehicle tank, used in the retail or wholesale sale of liquefied petroleum gas, shall be equipped with a meter for measurement of liquefied petroleum gas in terms of gallons, and shall not be equipped with a bypass around the meter;
Provided,
that the prohibition of a bypass is not intended to prohibit the use of an equalization line.
Source
Laws 1957, c. 240, § 7, p. 802.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-515 - Sale; correction for temperature; sale tickets; contents.

57-515.
Sale; correction for temperature; sale tickets; contents.
Liquefied petroleum gas sold or delivered to a consumer and measured by the gallon as liquid shall be corrected for temperature in accordance with the volume correction factor table for liquefied petroleum gases, being schedule A of this section. All retail or wholesale sale tickets shall show the metered gallons and the temperature at the time of delivery and the corrected gallonage. This section shall not apply to unit sales or deliveries made direct to mobile fuel tanks, consisting of less than one hundred gallons. To convert from measured volume at another temperature to net volume at 60 degrees Fahrenheit: measure the volume and temperature. Determine the gravity at 60 degrees Fahrenheit. Refer to the column corresponding to this gravity and read the volume conversion factor opposite the observed temperature. Multiply the observed volume by this factor to obtain the volume at 60 degrees Fahrenheit.
Schedule A
VOLUME CORRECTION FACTOR TABLE
Specific Gravity at 60 F/60 F
Degrees Fahr.
Propane
Iso-butane
N-Butane
VOLUME CORRECTION FACTORS.
Source
Laws 1957, c. 240, § 8, p. 803.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-516 - Unlawful sale; violation; penalties.

57-516.
Unlawful sale; violation; penalties.
Any person who violates any of the provisions of sections 57-508 to 57-516 shall be guilty of a Class IV misdemeanor.
Source
Laws 1957, c. 240, § 9, p. 807;
Laws 1977, LB 39, § 57.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-601 - Terms, defined.

57-601.
Terms, defined.
As used in sections 57-601 to 57-607, unless the context otherwise requires:
(1) Eminent domain statutes shall mean sections 76-701 to 76-724;
(2) Underground reservoir shall mean any subsurface sand, stratum, or formation suitable for the injection and storage of natural gas or liquefied petroleum gas or both therein or which is capable of being made suitable for the storage of natural gas or liquefied petroleum gas, or both, by the construction of underground caverns by means of mining operations and the withdrawal of natural gas or liquefied gas therefrom;
(3) Underground storage shall mean the right to inject and store natural gas or liquefied petroleum gas or both within and to withdraw natural gas or liquefied petroleum gas from an underground reservoir;
(4) Natural gas shall mean gas which has been produced from the earth in its original state or such gas after the same has been processed or treated;
(5) Native gas shall mean gas which has not been previously withdrawn from the earth;
(6) Liquefied petroleum gas shall mean hydrocarbons or mixtures thereof which have been extracted from natural gas or crude oil and which consist primarily of propane or butane or mixtures thereof;
(7) Condemner shall mean any person, partnership, limited liability company, corporation, association, or municipal corporation authorized to transport or distribute natural gas as a public utility within this state for ultimate public use or consumption;
(8) Condemnee, property, and county judge shall have the same meaning as in the eminent domain statutes;
(9) Public owner shall mean (a) the state, (b) any agency or political subdivision thereof, (c) any municipal corporation, (d) any quasi-municipal corporation, or (e) any public authority which has an interest in any of the lands in and under which a condemner requires the right to underground storage;
(10) Commercially recoverable native gas shall mean that native gas which would provide revenue in excess of direct operating expenses if produced;
(11) Reasonable notice shall mean notice served in the same manner as is provided in the code of civil procedure for the service of process in civil actions in the district courts of this state; and
(12) Interested parties shall mean the owners of any oil or gas leasehold, mineral, or royalty interest in the underground stratum or formation sought to be acquired and the owners of the surface rights to the underground stratum or formation.
Source
Laws 1953, c. 191, § 1, p. 613;
Laws 1963, c. 325, § 1, p. 983;
Laws 1993, LB 121, § 350.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-602 - Public policy.

57-602.
Public policy.
Underground storage of natural gas or liquefied petroleum gas or both is found and declared to be in the public interest if it promotes the conservation of natural gas and permits the accumulation of natural gas reserves or liquefied petroleum gas reserves or both in an underground reservoir in order to make natural gas more readily available to the domestic, commercial, and industrial consumers of this state.
Source
Laws 1953, c. 191, § 2, p. 614;
Laws 1963, c. 325, § 2, p. 985.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-603 - Eminent domain; rights of condemner.

57-603.
Eminent domain; rights of condemner.
Whenever any condemner shall require the right to underground storage in any of the lands within this state, such condemner may file an action to condemn and acquire such underground storage in and under the lands sought to be condemned, including the amount of commercially recoverable native gas, if any, remaining in the reservoir, together with such other rights or interests as may be necessary and proper to the full enjoyment thereof;
Provided,
that any right of underground storage obtainable hereunder shall be without prejudice to the rights of the owners of the surface of such land or other interests therein as to all other uses thereof.
Source
Laws 1953, c. 191, § 3(1), p. 614;
Laws 1963, c. 325, § 3, p. 985.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-604 - Acquisition of property; petition of condemner; requirements.

57-604.
Acquisition of property; petition of condemner; requirements.
The condemner shall set forth in the petition filed in the action to condemn and acquire the right to underground storage, referred to in section 57-603, whether any public owner has any interest which would be affected by underground storage in any of the lands in which such right to underground storage is required. Any such public owner having any such interest shall be served with notice of such petition in like manner as any condemnee, and such public owner shall, by instrument made by its proper officer or officers, grant such interest, but not more than the right to underground storage, to the condemner upon the payment to it by the condemner of compensation in such amount as shall have been fixed by the award in respect thereto, made in like manner as if such public owner were a condemnee.
Source
Laws 1953, c. 191, § 3(2), p. 614.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-606 - Acquisition of property; without prejudice to drilling rights; protection of underground reservoir against pollution or escape of gas; payment by public utility owning right to storage; limitation on rights of condemnee.

57-606.
Acquisition of property; without prejudice to drilling rights; protection of underground reservoir against pollution or escape of gas; payment by public utility owning right to storage; limitation on rights of condemnee.
Any right of underground storage obtained hereunder, except in an underground storage reservoir which is a mined cavern constructed by mining operations, shall be without prejudice to the rights of any condemnee to explore for, drill for, produce, process, treat, or market any oil, gas, or other minerals which might be contained in such lands above or below the underground reservoir. Any additional cost and expense required to be incurred in order to protect the underground reservoir against pollution or escape of gas or liquefied petroleum gas therefrom by reason of boring or drilling above, into, or through such underground reservoir as provided for herein shall be paid by the public utility then owning the right to underground storage therein;
Provided,
no condemnee shall have the right to bore or drill into or through, or otherwise interfere with, an underground storage reservoir which is a mined cavern constructed by mining operations.
Source
Laws 1953, c. 191, § 3(4), p. 615;
Laws 1963, c. 325, § 5, p. 987.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-607 - Acquisition of property; eminent domain; procedure; payment of severance tax.

57-607.
Acquisition of property; eminent domain; procedure; payment of severance tax.
Except as otherwise provided in sections 57-603 to 57-606, all proceedings in connection with the condemnation and acquisition of such underground storage and such other rights or interests as may be necessary and proper to the full enjoyment of such right shall be in accordance and compliance with sections 76-704 to 76-724, including full rights of appeal as to the amount of damages. The condemner shall pay the severance tax due on all commercially recoverable native gas being acquired for underground storage purposes whether such acquisition is made voluntarily or under the provisions of sections 57-601 to 57-609. The tax shall be based on the current value of the gas and shall be paid to the State Treasurer on the volume of commercially recoverable native gas remaining in place at the time of acquisition as found by the Nebraska Oil and Gas Conservation Commission pursuant to section 57-605. The State Treasurer shall place the tax received in the Severance Tax Fund.
Source
Laws 1953, c. 191, § 4, p. 616;
Laws 1961, c. 370, § 3, p. 1145;
Laws 1963, c. 325, § 6, p. 987.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-608 - Reduction of gas to possession; property of condemner; exception.

57-608.
Reduction of gas to possession; property of condemner; exception.
All natural gas or liquefied petroleum gas which has previously been reduced to possession, and which is subsequently injected into an underground storage reservoir, shall at all times be deemed the property of the condemner, his heirs, successors or assigns; and in no event shall such natural gas or liquefied petroleum gas be subject to the right of the owner of the surface of said lands or of any mineral interest therein, under which said gas storage reservoir lies, or of any person other than the condemner, his heirs, successors and assigns, to produce, take, reduce to possession, waste, or otherwise interfere with or exercise any control thereover;
Provided,
that the condemner, his heirs, successors and assigns, shall have no right to natural gas or liquefied petroleum gas in any stratum, or portion thereof, which has not been condemned under the provisions of sections 57-601 to 57-609, or otherwise purchased.
Source
Laws 1963, c. 325, § 7, p. 988.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-609 - Abandonment by condemner of underground reservoir; reversion of property to landowner.

57-609.
Abandonment by condemner of underground reservoir; reversion of property to landowner.
When the condemner shall have permanently abandoned the entire underground storage reservoir for storing natural gas or liquefied petroleum gas, title to that sand, formation, or stratum which had been appropriated under the terms of sections 57-601 to 57-609 shall revert to the then owners of the land, mineral and royalty interests in proportion to their several ownerships.
Source
Laws 1963, c. 325, § 8, p. 988.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-701 - Terms, defined.

57-701.
Terms, defined.
As used in Chapter 57, article 7, unless the context otherwise requires:
(1) Base production level shall mean a property's production for the preceding twelve months divided by the number of producing well production days. Enhanced recovery injection wells may be counted as producing wells to determine the base production level for a property;
(2) Oil shall mean any petroleum product or other oil taken from the earth;
(3) Severed shall mean the taking from the land by any means whatsoever of the natural resources enumerated in Chapter 57, article 7;
(4) Person shall mean any person, firm, concern, receiver, trustee, executor, administrator, agent, institution, association, partnership, limited liability company, company, corporation, or person acting under a declaration of trust or as an operator under a lease agreement or unitization agreement;
(5) Property shall mean the right to produce crude oil or natural gas which arises from a lease, fee, or mineral interest. A property owner may treat as a separate property each separate and distinct producing reservoir subject to the same right to produce crude oil or natural gas if such reservoir is recognized by the Nebraska Oil and Gas Conservation Commission as a producing formation that is separate and distinct from and not in communication with any other producing formation;
(6) Producer shall mean the owner of a well or wells capable of producing oil or gas or both or any person who owns and operates a lease or a unit of producing leases in which other persons own interests, with respect to such well or wells;
(7) Stripper oil shall mean oil produced from a property where the base production level is ten or fewer barrels per day; and
(8) Nonstripper oil shall mean oil produced from a property where the base production level is more than ten barrels per day.
Source
Laws 1955, c. 219, § 1, p. 611;
Laws 1967, c. 351, § 1, p. 932;
Laws 1983, LB 228, § 1;
Laws 1983, LB 224, § 1;
Laws 1993, LB 121, § 351.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-702 - Tax; levy; persons liable; due and payable; lien.

57-702.
Tax; levy; persons liable; due and payable; lien.
(1) Commencing on January 1, 1956, and for each subsequent year, taxes are hereby levied on oil and natural gas severed from the soil of this state, except such oil or gas as is used only in severing operations or for repressuring or recycling purposes. Such taxes shall: (a) Be paid by (i) the first purchaser, if such oil or natural gas is sold in the state, or (ii) the person severing such oil or gas if such oil or natural gas is sold outside the state; and (b) become due and payable monthly, as provided by Chapter 57, article 7.
(2) The state shall have a prior and preferred lien, which shall arise when the tax levied in subsection (1) of this section is delinquent as provided in section 57-704, for the amount of the taxes, penalties, and interest imposed pursuant to Chapter 57, article 7, on:
(a) The oil or gas to which the tax applies that is possessed by the producer, first purchaser, or subsequent purchaser;
(b) The leasehold interest, oil or gas rights, the value of oil or gas rights, and other interests, including oil or gas produced and oil or gas runs owned by a person liable for the tax;
(c) Equipment, tools, tanks, and other implements used on the leasehold from which the oil or gas is produced; and
(d) Any other property not exempt from forced sale owned by the person liable for the tax.
As soon as possible after such lien arises, the Tax Commissioner shall cause such lien to be filed in the office of the appropriate filing officer.
Source
Laws 1955, c. 219, § 2, p. 611;
Laws 1983, LB 228, § 2;
Laws 1983, LB 224, § 2;
Laws 1986, LB 1027, § 196.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-703 - Tax; levy on resources severed; rate.

57-703.
Tax; levy on resources severed; rate.
The taxes levied by section 57-702 shall be levied upon the value of the resources severed, and shall be paid at the rate of three percent of the value of nonstripper oil and natural gas, except that oil produced from properties producing stripper oil shall be subject to a two percent severance tax. The value of oil and natural gas shall be computed immediately after such severance at the place where the same were severed.
Source
Laws 1955, c. 219, § 3, p. 611;
Laws 1981, LB 257, § 1;
Laws 1983, LB 228, § 3.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-704 - Taxes; payment; time; statement; filing; form; contents.

57-704.
Taxes; payment; time; statement; filing; form; contents.
All taxes levied, as provided by sections 57-701 to 57-714, shall be due and payable in monthly installments on or before the last day of the month next succeeding the month in which the resources were severed. If the final filing date falls on a Saturday, Sunday, or legal holiday, the next secular or business day shall be the final filing date. Such reports shall be considered filed on time if mailed in an envelope properly addressed to the Tax Commissioner and postmarked before midnight of the final filing date. The person required to make payments pursuant to section 57-702 shall, on or before the last day of the month next succeeding the month in which the resources were severed, make out and file with the Tax Commissioner a report or return for the preceding month in such form as may be prescribed by the Tax Commissioner showing: The business conducted by the person engaged in the severing during the preceding month; the kind and gross quantity and value of the resources so severed; the location of the place or places where the same were severed; and such other information as the Tax Commissioner may require.
Source
Laws 1955, c. 219, § 4, p. 612;
Laws 1967, c. 351, § 2, p. 932;
Laws 1983, LB 224, § 3.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-705 - Tax; remittance; Severance Tax Fund; Severance Tax Administration Fund; created; use.

57-705.
Tax; remittance; Severance Tax Fund; Severance Tax Administration Fund; created; use.
(1) All severance taxes levied by Chapter 57, article 7, shall be paid to the Tax Commissioner. He or she shall remit all such money received to the State Treasurer. All such money received by the State Treasurer shall be credited to a fund to be known as the Severance Tax Fund. An amount equal to one percent of the gross severance tax receipts, excluding those receipts from tax derived from oil and natural gas severed from school lands, credited to the fund shall be credited by the State Treasurer, upon the last day of each month, to the Severance Tax Administration Fund to be used for the expenses of administering Chapter 57, article 7. Transfers may be made from the Severance Tax Administration Fund to the General Fund at the direction of the Legislature. The balance of the Severance Tax Fund received from school lands shall be credited by the State Treasurer, upon the last day of each month, to the permanent school fund.
(2) Of the balance of the Severance Tax Fund received from other than school lands (a) the Legislature may transfer an amount to be determined by the Legislature through the appropriations process up to three hundred thousand dollars for each year to the State Energy Cash Fund, (b) the Legislature may transfer an amount to be determined by the Legislature through the appropriations process up to thirty thousand dollars for each year to the Public Service Commission for administration of the Municipal Rate Negotiations Revolving Loan Fund, and (c) the remainder shall be credited and inure to the permanent school fund.
Source
Laws 1955, c. 219, § 5, p. 612;
Laws 1959, c. 261, § 1, p. 899;
Laws 1967, c. 351, § 3, p. 933;
Laws 1981, LB 257, § 2;
Laws 1982, LB 799, § 1;
Laws 1983, LB 228, § 4;
Laws 1983, LB 607, § 2;
Laws 1985, LB 126, § 1;
Laws 1986, LB 258, § 10;
Laws 1989, LB 727, § 2;
Laws 1993, LB 5, § 2;
Laws 1993, LB 364, § 20;
Laws 1993, LB 670, § 1;
Laws 2000, LB 1369, § 1;
Laws 2003, LB 790, § 58;
Laws 2009, LB316, § 15;
Laws 2009, First Spec. Sess., LB3, § 32;
Laws 2019, LB302, § 60;
Laws 2021, LB509, § 5.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-706 - Tax; security; notice; use.

57-706.
Tax; security; notice; use.
The Tax Commissioner, whenever he or she deems it necessary to insure compliance with the provisions of sections 57-701 to 57-719, may require any person subject to the tax to deposit with the Tax Commissioner suitable indemnity bond to insure payment of the taxes, levied under the provisions of sections 57-701 to 57-719, as the Tax Commissioner may determine. Such security may be used if it becomes necessary to collect any tax, interest, or penalty due. Notice of the use thereof shall be given to such person by mail.
Source
Laws 1955, c. 219, § 6, p. 612;
Laws 1957, c. 242, § 48, p. 860;
Laws 1967, c. 351, § 4, p. 934;
Laws 2012, LB727, § 14.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-707 - Reports; payment of tax.

57-707.
Reports; payment of tax.
Except as otherwise provided in sections 57-701 to 57-714, the reports required under the provisions of sections 57-701 to 57-714 shall be made and the taxes paid by the person required to make payments pursuant to section 57-702.
Source
Laws 1955, c. 219, § 7, p. 613;
Laws 1983, LB 224, § 4.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-708 - Tax; deductions permitted.

57-708.
Tax; deductions permitted.
The person, remitting to the Tax Commissioner the taxes levied by the provisions of sections 57-701 to 57-714, shall deduct, from the amount due the persons owning an interest in the oil or gas or in the proceeds thereof at the time of severance, the proportionate amount of such taxes before making payment to such persons.
Source
Laws 1955, c. 219, § 8, p. 613;
Laws 1967, c. 351, § 5, p. 934.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-709 - Tax; delinquent; action.

57-709.
Tax; delinquent; action.
The Tax Commissioner may bring an action against any person engaged in the severing of the oil or natural gas, or when such resources are sold in the state, against the first purchaser of the oil or natural gas, for the collection of taxes which are due and delinquent under the provisions of sections 57-701 to 57-714.
Source
Laws 1955, c. 219, § 9, p. 613;
Laws 1967, c. 351, § 6, p. 934;
Laws 1983, LB 224, § 5.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-710 - Tax; when delinquent; interest; penalty.

57-710.
Tax; when delinquent; interest; penalty.
The tax provided by sections 57-701 to 57-714 shall become delinquent after the last day of each month as provided in section 57-704. Any such tax not paid within the time specified shall bear interest at the rate specified in section 45-104.02, as such rate may from time to time be adjusted, from the date of delinquency until paid, and such tax together with the interest shall be a lien as provided in section 57-702. The Tax Commissioner shall charge and collect a penalty for the delinquency in the amount of one percent of the delinquent taxes for each month, or part thereof, that the delinquency has continued, but in no event shall the penalty be more than twenty-five percent of the delinquent taxes. The Tax Commissioner may waive all or part of the penalty provided in this section but shall not waive the interest.
Source
Laws 1955, c. 219, § 10, p. 613;
Laws 1967, c. 351, § 7, p. 934;
Laws 1983, LB 224, § 6;
Laws 1986, LB 1027, § 197;
Laws 1992, Fourth Spec. Sess., LB 1, § 6.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-712 - Tax Commissioner; supervise tax collections.

57-712.
Tax Commissioner; supervise tax collections.
It is hereby made the duty of the Tax Commissioner to supervise and enforce collections of all taxes that may be due under the provisions of sections 57-701 to 57-714.
Source
Laws 1955, c. 219, § 12, p. 613;
Laws 1967, c. 351, § 8, p. 935.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-714 - Tax; delinquent; restrain severing resource; Attorney General; county attorney.

57-714.
Tax; delinquent; restrain severing resource; Attorney General; county attorney.
The Attorney General or the county attorney of the county wherein the natural resources are located may file a petition in the district court of such county, and upon such filing, such district court shall have the power to restrain by injunction any person from continuing to sever such oil products while delinquent in any report or the payment of any tax, penalty, or cost required under the provisions of sections 57-701 to 57-714.
Source
Laws 1955, c. 219, § 14, p. 614.
2023 Nebraska Revised Statutes › Chapter 57 - Minerals, Oil, and Gas › 57-716 - Producer; file certificate; contents.

57-716.
Producer; file certificate; contents.
The producer or a person designated by the producer shall, for each oil or natural gas producing property, file a certificate with the crude oil or natural gas purchaser and the Tax Commissioner which identifies the name and location of the oil or natural gas producing property, the property class, and the date upon which the property qualified for the class so certified. Such person shall notify the crude oil or natural gas purchaser and the Tax Commissioner of any changes in the property's classification.
Source
Laws 1983, LB 228, § 6.