reglab/statecodes huggingface dataset:
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1418 - Trip permits; issuance; fees.

66-1418.
Trip permits; issuance; fees.
A trip permit shall be issued before any person required to obtain a trip permit enters this state. The trip permit shall be issued by the director through Internet sales from the department's website. The trip permit shall be issued for a fee of twenty dollars and shall be valid for a period of seventy-two hours. The fee collected by the director shall be remitted to the State Treasurer for credit to the Highway Cash Fund.
Source
Laws 2004, LB 983, § 63;
Laws 2013, LB250, § 2;
Laws 2016, LB667, § 1.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1419 - Records; required.

66-1419.
Records; required.
Every person operating under sections 66-1416 to 66-1419 shall make and keep for a period of three years, or five years if required reports, returns, or statements are not filed, such records as may reasonably be required by the department for the administration of such sections.
If, in the normal conduct of the business, the required records are maintained and kept at an office outside the State of Nebraska, it shall be a sufficient compliance with this section if the records are made available for audit and examination by the department within this state, but such audit and examination shall be without expense to the State of Nebraska.
Source
Laws 2004, LB 983, § 64.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1420 - Department; powers and duties.

66-1420.
Department; powers and duties.
(1) The department may require information as it deems necessary on any report, return, or other statement under the agreement.
(2) The department may require any of the reports, returns, or other filings due from any licensees to be filed electronically.
(3) The department shall prescribe the formats and procedures for electronic filing. The department shall adopt formats and procedures that are reasonably consistent with the formats and procedures of other states requiring electronic reporting of motor fuel information.
(4) Any person who does not file electronically when required or who fails to use the prescribed formats and procedures shall be considered to have not filed the return, report, or other filing.
Source
Laws 2018, LB177, § 6.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1421 - Filing of amended return; interest; waiver of penalty; waiver of interest.

66-1421.
Filing of amended return; interest; waiver of penalty; waiver of interest.
(1)(a) No penalty shall be imposed upon any person who voluntarily reports an underpayment of tax by filing an amended return if the original return is filed on time.
(b) Except as provided in subsection (3) of this section, interest shall not be waived on any additional tax due as reported on any amended return, and such interest shall be computed from the date such tax was due.
(2) The department may in its discretion waive all or any portion of the penalties incurred upon sufficient showing by the taxpayer that the failure to file or pay is not due to negligence, intentional disregard of the law, rules, or regulations, intentional evasion of the tax, or fraud committed with intent to evade the tax or that such penalties should otherwise be waived.
(3) The department may in its discretion waive any and all interest incurred upon sufficient showing by the taxpayer that such interest should be waived.
Source
Laws 2018, LB177, § 7;
Laws 2022, LB750, § 76.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1422 - Suspension of license or permit; reasons; notice; hearing; order; revocation; reinstatement fee; request to reinstate revoked license.

66-1422.
Suspension of license or permit; reasons; notice; hearing; order; revocation; reinstatement fee; request to reinstate revoked license.
(1) Any license or permit issued by the department under the motor fuel laws may be suspended for the following reasons:
(a) Cancellation of security;
(b) Failure to provide additional security as required;
(c) Failure to file any report or return, filing an incomplete report or return, or not filing electronically, within the time provided;
(d) Failure to pay taxes due within the time provided;
(e) Filing of any false report, return, statement, or affidavit, knowing it to be false;
(f) Using or placing dyed diesel fuel in a motor vehicle except as authorized under section 66-495.01;
(g) A licensee no longer being eligible to obtain a license or permit; or
(h) Any other violation by a licensee of the agreement or the rules and regulations.
(2) The department shall mail notice of suspension of any license or permit.
(3) The licensee or permitholder may, within thirty days after the mailing of the notice of such suspension, petition the department in writing for a hearing and reconsideration of such suspension. If a petition is filed, the department shall, within twenty days of receipt of the petition, set a hearing date at which the licensee or permitholder may show cause why his or her suspended license or permit should not be canceled. The department shall give the licensee or permitholder reasonable notice of the time and place of such hearing. Within a reasonable time after the conclusion of the hearing, the department shall issue an order either reinstating or revoking such license or permit.
(4) If a petition is not filed within the thirty-day period, the suspended license or permit shall be revoked by the department at the expiration of the period.
(5) Any reissuance of a permit or license to the same person within three years from the date of revocation shall require a reinstatement fee of one hundred dollars to be submitted to the department. The department shall remit the fee to the State Treasurer for credit to the Highway Cash Fund.
(6) Suspension or revocation of a license or permit issued by the department shall not relieve any person from making or filing the reports or returns required by the motor fuel laws in the manner or within the time required.
(7) The licensee or permitholder may request in writing that the department consider reinstating a revoked license. The department shall make a final determination to reinstate or not reinstate and communicate its decision in writing to the licensee or permitholder within thirty days of receipt of the request.
Source
Laws 2018, LB177, § 8.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1424 - Department; examine return; deficiency; final assessment; challenge; extension.

66-1424.
Department; examine return; deficiency; final assessment; challenge; extension.
(1) As soon as practical after a return is filed, the department shall examine it to determine the correct amount of tax. If the department finds that the amount of tax shown on the return is less than the correct amount, it shall notify the taxpayer of the amount of the deficiency determined.
(2) If any person fails to file a return or has improperly purchased motor fuel without the payment of tax, the department may estimate the person's liability from any available information and notify the person of the amount of the deficiency determined.
(3) The amount of the deficiency determined shall constitute a final assessment together with interest and penalties thirty days after the date on which notice was mailed to the taxpayer at his or her last-known address unless a written protest is filed with the department within such thirty-day period.
(4) The final assessment provisions of this section shall constitute a final decision of the agency for purposes of the Administrative Procedure Act.
(5) An assessment made by the department shall be presumed to be correct. In any case when the validity of the assessment is questioned, the burden shall be on the person who challenges the assessment to establish by a preponderance of the evidence that the assessment is erroneous or excessive.
(6)(a) Except in the case of a fraudulent return or of neglect or refusal to make a return, the notice of a proposed deficiency determination shall be mailed within three years after the last day of the month following the end of the period for which the amount proposed is to be determined or within three years after the return is filed, whichever period expires later.
(b) The taxpayer and the department may agree, prior to the expiration of the period in subdivision (a) of this subsection, to extend the period during which the notice of a deficiency determination can be mailed. The extension of the period for the mailing of a deficiency determination shall also extend the period during which a refund can be claimed.
Source
Laws 2018, LB177, § 10;
Laws 2020, LB944, § 76.
Cross References
Administrative Procedure Act, see section 84-920.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1425 - Personal liability; challenge of department's determination; petition for redetermination; hearing; notice; immediate collection of taxes.

66-1425.
Personal liability; challenge of department's determination; petition for redetermination; hearing; notice; immediate collection of taxes.
(1) Any corporate officer or employee with the authority to decide whether the corporation will pay the taxes imposed upon a corporation by the motor fuel laws, to file any reports or returns required by the motor fuel laws, or to perform any other act required of a corporation under the motor fuel laws shall be personally liable for the payment of the taxes, interest, penalties, or other administrative penalties in the event of willful failure on his or her part to have the corporation perform such act. Such taxes shall be collected in the same manner as provided under the Uniform State Tax Lien Registration and Enforcement Act.
(2) Within thirty days after the day on which the notice and demand are made for the payment of such taxes, any corporate officer or employee seeking to challenge the department's determination as to his or her personal liability for the corporation's unpaid taxes may petition for a redetermination. The petition may include a request for the redetermination of the personal liability of the corporate officer or employee, the redetermination of the amount of the corporation's unpaid taxes, or both. If a petition for redetermination is not filed within the thirty-day period, the determination becomes final at the expiration of the period.
(3) If the requirements prescribed in subsection (2) of this section are satisfied, the department shall abate collection proceedings and shall grant the corporate officer or employee an oral hearing and give him or her ten days' notice of the time and place of such hearing. The department may continue the hearing from time to time as necessary.
(4) Any notice required under this section shall be served personally or by mail in the manner provided in section 66-1406.02.
(5) If the department determines that further delay in the collection of such taxes from the corporate officer or employee will jeopardize future collection proceedings, nothing in this section shall prevent the immediate collection of such taxes.
(6) For purposes of this section:
(a) Corporation means any corporation and any other entity that is taxed as a corporation under the Internal Revenue Code;
(b) Taxes means all taxes and additions to taxes including interest and penalties imposed under the agreement; and
(c) Willful failure means that failure which was the result of an intentional, conscious, and voluntary action.
Source
Laws 2018, LB177, § 11.
Cross References
Uniform State Tax Lien Registration and Enforcement Act, see section 77-3901.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1426 - Interest.

66-1426.
Interest.
All deficiencies determined by the department and any tax paid after the time provided shall accrue interest at the rate specified in subdivision (7) of section 66-1406, as such rate may from time to time be adjusted, on such deficiency or late payment from the date such tax was due to the date of payment.
Source
Laws 2018, LB177, § 12.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1427 - Department; powers.

66-1427.
Department; powers.
The department may examine the records of any person holding a license or permit, required to hold a license or permit, or purchasing motor fuel without the payment of tax at any time during regular business hours and make such other investigations as it deems necessary for the proper and efficient administration and enforcement of the agreement.
Source
Laws 2018, LB177, § 13.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1428 - Taxes, interest, and penalties; remittance.

66-1428.
Taxes, interest, and penalties; remittance.
All taxes, interest, and penalties collected pursuant to the International Fuel Tax Agreement Act shall be remitted to the State Treasurer for credit to the Highway Trust Fund, except as otherwise provided under the act or an agreement entered into pursuant to the act.
Source
Laws 2022, LB750, § 77.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1501 - Act, how cited.

66-1501.
Act, how cited.
Sections 66-1501 to 66-1531 shall be known and may be cited as the Petroleum Release Remedial Action Act.
Source
Laws 1989, LB 289, § 1;
Laws 1991, LB 409, § 1;
Laws 1994, LB 1160, § 116;
Laws 1996, LB 1226, § 1;
Laws 1998, LB 1161, § 26;
Laws 2004, LB 962, § 103;
Laws 2010, LB832, § 1.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1502 - Statement of purpose.

66-1502.
Statement of purpose.
(1) The Legislature restates the declaration of legislative purpose as set forth in section 81-1501 that the public policy of this state is hereby declared to be:
(a) To conserve the water in this state and to protect and improve the quality of water for human consumption, wildlife, fish and other aquatic life, industry, recreation, and other productive, beneficial uses;
(b) To achieve and maintain a reasonable degree of purity of the natural atmosphere of this state that human beings and all other animals and plants which are indigenous to this state will flourish in approximately the same balance as they have in recent history and to adopt and promulgate laws, rules, and regulations and to uniformly enforce the same in such a manner as to give meaningful recognition to the protection of each element of the environment, air, water, and land; and
(c) To cooperate with other states and the federal government to accomplish the objectives set forth in the Environmental Protection Act.
(2) The Legislature finds that the number of leaking petroleum storage tanks throughout the state is increasing and that there exists a serious threat to the health and safety of citizens because petroleum contained in leaking storage tanks is a potential land and ground water contaminant and major fire and explosive hazard. Furthermore, owners of petroleum tanks may not have the ability to assess and clean up any releases from those petroleum tanks.
(3) The Legislature finds and declares that it is in the public interest that a distribution network for petroleum be available to the public in the State of Nebraska. It is essential in this state to encourage owners of petroleum tanks across the state to remain in business to maintain the viability of the distribution network. At the present time, meeting financial responsibility requirements imposed by the federal government has placed a burden on the owners of petroleum tanks that jeopardizes their ability to store and distribute petroleum and to remain a part of the distribution network.
Source
Laws 1989, LB 289, § 2.
Cross References
Environmental Protection Act, see section 81-1532.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1503 - Definitions, where found.

66-1503.
Definitions, where found.
For purposes of the Petroleum Release Remedial Action Act, the definitions found in sections 66-1504 to 66-1515.01 shall be used.
Source
Laws 1989, LB 289, § 3;
Laws 1991, LB 409, § 2;
Laws 1994, LB 1160, § 117.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1504 - Department, defined.

66-1504.
Department, defined.
Department shall mean the Department of Environment and Energy.
Source
Laws 1989, LB 289, § 4;
Laws 1993, LB 3, § 38;
Laws 2019, LB302, § 80.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1507 - Importer, defined.

66-1507.
Importer, defined.
Importer shall mean any person who imports or causes to be imported petroleum from any other state or territory of the United States or from a foreign country for such person's own use in or for sale in this state, whether or not in the original package, receptacle, or container. Importer shall not include a person who imports petroleum in a tank directly connected to the engine of a motor vehicle, train, watercraft, or airplane for purposes of providing fuel to the engine to which the tank is connected.
Source
Laws 1989, LB 289, § 7.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1508 - Operator, defined.

66-1508.
Operator, defined.
Operator shall mean a person in control of or having responsibility for the daily operation of a tank. Operator shall not include a person described in subsection (2) of section 66-1509.
Source
Laws 1989, LB 289, § 8;
Laws 1991, LB 409, § 3.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1509 - Owner, defined.

66-1509.
Owner, defined.
(1) Owner shall mean:
(a) In the case of a tank in use on or after November 8, 1984, or brought into use after such date, any person who owns a tank used for the storage, use, or dispensing of petroleum; and
(b) In the case of a tank in use before November 8, 1984, but no longer in use on such date, any person who owned such tank immediately before the discontinuation of its use.
(2) Owner shall not include a person who, without participating in the management of a tank and otherwise not engaged in petroleum production, refining, and marketing:
(a) Holds indicia of ownership primarily to protect his or her security interest in a tank or a lienhold interest in the property on or within which a tank is or was located; or
(b) Acquires ownership of a tank or the property on or within which a tank is or was located:
(i) Pursuant to a foreclosure of a security interest in the tank or of a lienhold interest in the property; or
(ii) If the tank or the property was security for an extension of credit previously contracted, pursuant to a sale under judgment or decree, pursuant to a conveyance under a power of sale contained within a trust deed or from a trustee, or pursuant to an assignment or deed in lieu of foreclosure.
(3) Ownership of a tank or the property on or within which a tank is or was located shall not be acquired by a voidable transfer, as provided in the Uniform Voidable Transactions Act.
Source
Laws 1989, LB 289, § 9;
Laws 1991, LB 409, § 4;
Laws 1996, LB 1226, § 3;
Laws 2019, LB70, § 16.
Cross References
Uniform Voidable Transactions Act, see section 36-801.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1510 - Petroleum, defined.

66-1510.
Petroleum, defined.
Petroleum shall mean:
(1) For purposes of the fee provisions of section 66-1521:
(a) Motor vehicle fuel as defined in section 66-482, except natural gasoline used as a denaturant by an ethanol facility as defined in section 66-1333; and
(b) Diesel fuel as defined in section 66-482, including kerosene which has been blended for use as a motor fuel; and
(2) For purposes of all provisions of the Petroleum Release Remedial Action Act other than the fee provisions of section 66-1521:
(a) The fuels defined in subdivision (1) of this section; and
(b) A fraction of crude oil that is liquid at a temperature of sixty degrees Fahrenheit and a pressure of fourteen and seven-tenths pounds per square inch absolute, except any such fraction which is regulated as a hazardous substance under section 101(14) of the federal Comprehensive Environmental Response, Compensation, and Liability Act of 1980, 42 U.S.C. 9601(14), as such act existed on January 1, 2005.
Source
Laws 1989, LB 289, § 10;
Laws 1994, LB 1160, § 119;
Laws 1995, LB 182, § 64;
Laws 1997, LB 517, § 1;
Laws 2004, LB 983, § 65;
Laws 2005, LB 298, § 1.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1511 - Refiner, defined.

66-1511.
Refiner, defined.
Refiner shall mean any person who refines, prepares, blends, distills, manufactures, or compounds petroleum in Nebraska for such person's own use in this state or for sale or delivery in this state.
Source
Laws 1989, LB 289, § 11.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1512 - Release, defined.

66-1512.
Release, defined.
Release shall mean any spilling, leaking, emitting, discharging, escaping, leaching, or disposing of petroleum from a tank or any overfilling of a tank into ground water, surface water, surface soils, or subsurface soils whether occurring before, on, or after May 27, 1989.
Source
Laws 1989, LB 289, § 12;
Laws 1991, LB 409, § 5.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1513 - Remedial action, defined.

66-1513.
Remedial action, defined.
Remedial action shall mean any immediate or long-term response to a release or suspected release in accordance with rules and regulations adopted and promulgated by the department or the State Fire Marshal, including tank testing only in conjunction with a release or suspected release, site investigation, site assessment, cleanup, restoration, mitigation, and any other action ordered by the department or the State Fire Marshal which is reasonable and necessary. Remedial action shall not include:
(1) Tank restoration, upgrading, replacement, or rehabilitation;
(2) Actions which do not minimize, eliminate, or clean up a release or suspected release to protect the public safety, health, and welfare or the environment; or
(3) Aesthetic improvements.
Costs of remedial action shall not include costs for the actions specified in subdivisions (1) through (3) of this section, loss of income, attorney's fees, or reimbursement for the responsible person's own time spent in planning and administering a corrective action plan.
Source
Laws 1989, LB 289, § 13;
Laws 1991, LB 409, § 6;
Laws 1996, LB 1226, § 4.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1514 - Responsible person, defined.

66-1514.
Responsible person, defined.
Responsible person shall mean a person who is an owner or operator of a tank. If an owner or operator is unwilling or unable or fails to comply with required remedial action or to pay a third-party claim, responsible person shall also mean any of the following who voluntarily propose to implement required remedial action or to pay the claim:
(1) A person in the chain of title of a tank or in the property on or within which a tank is or was located;
(2) A person who holds a security interest in a tank or a lienhold interest in the property on or within which a tank is or was located; or
(3) A person who has acquired ownership of a tank or the property on or within which a tank is or was located:
(a) Pursuant to a foreclosure of a security interest in the tank or a lienhold interest in the property; or
(b) If the tank or the property was security for an extension of credit previously contracted, pursuant to a sale under judgment or decree, pursuant to a conveyance under a power of sale contained within a trust deed or from a trustee, or pursuant to an assignment or deed in lieu of foreclosure.
Such voluntary action shall not be construed to render such party responsible or liable for remedial action or payment of the claim.
Source
Laws 1989, LB 289, § 14;
Laws 1991, LB 409, § 7;
Laws 1996, LB 1226, § 5.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1514.01 - Supplier, defined.

66-1514.01.
Supplier, defined.
Supplier shall mean any person who owns petroleum products imported by barge, barge line, or pipeline and stored at a barge, barge line, or pipeline terminal in this state.
Source
Laws 1994, LB 1160, § 118.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1515 - Tank, defined.

66-1515.
Tank, defined.
Tank shall mean any one or a combination of stationary aboveground or underground containers and enclosures, including structures and appurtenances connected to them, that is or has been used to contain or dispense petroleum, but tank shall not include any pipeline facilities, including gathering lines, regulated under the Natural Gas Pipeline Safety Act of 1968, 49 U.S.C. chapter 24, or the Hazardous Liquid Pipeline Safety Act of 1979, 49 U.S.C. chapter 29, as in effect on January 1, 1988, or any lease production tank used in the production of crude oils.
Source
Laws 1989, LB 289, § 15.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1515.01 - Third-party claim, defined.

66-1515.01.
Third-party claim, defined.
Third-party claim shall mean a final judgment against a responsible person obtained by a third party for compensation for bodily injury and property damage caused by a release first reported after January 1, 1990.
Source
Laws 1991, LB 409, § 8.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1516 - Responsibility for release or third-party claim; avoidance; prohibited; when.

66-1516.
Responsibility for release or third-party claim; avoidance; prohibited; when.
Except as provided in section 81-15,124.05, no responsible person may avoid responsibility under state law for a release or third-party claim by means of a conveyance of any right, title, or interest in real property or by any indemnification, hold-harmless, or similar agreement. This section shall not be construed to:
(1) Prohibit a responsible person from entering into an agreement by which the person is insured or is a member of a risk retention group and is thereby indemnified for part or all of the liability;
(2) Prohibit the enforcement of an insurance, hold-harmless, or indemnification agreement; or
(3) Bar a cause of action brought by a responsible person or by an insurer or guarantor, whether by right of subrogation or otherwise.
Source
Laws 1989, LB 289, § 16;
Laws 1991, LB 409, § 9;
Laws 2001, LB 461, § 1.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1517 - Reimbursement for remedial actions and third-party claims; act; how construed.

66-1517.
Reimbursement for remedial actions and third-party claims; act; how construed.
Reimbursement for remedial actions and third-party claims shall be governed by the Petroleum Release Remedial Action Act.
Nothing in the act shall be construed to limit the powers of the department or preclude the pursuit of any other administrative, civil, injunctive, or criminal remedies by the department or any other person. Administrative remedies need not be exhausted in order to proceed under the act. The remedies provided by the act shall be in addition to those provided under existing statutory or common law.
For purposes of section 25-328, the state shall have an interest in any litigation which might result in a third-party claim.
Nothing in the act shall be construed to limit a person's duty to notify the department and the State Fire Marshal or to take other action related to a release as required pursuant to the Environmental Protection Act or the Petroleum Products and Hazardous Substances Storage and Handling Act.
Source
Laws 1989, LB 289, § 17;
Laws 1991, LB 409, § 10.
Cross References
Environmental Protection Act, see section 81-1532.
Petroleum Products and Hazardous Substances Storage and Handling Act, see section 81-15,117.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1519.01 - Petroleum Release Remedial Action Cash Fund; transfer to Wastewater Treatment Facilities Construction Loan Fund; authorized; repayment; contracts authorized.

66-1519.01.
Petroleum Release Remedial Action Cash Fund; transfer to Wastewater Treatment Facilities Construction Loan Fund; authorized; repayment; contracts authorized.
(1) Prior to December 31, 1996, the department may authorize the State Treasurer to transfer funds from the Petroleum Release Remedial Action Cash Fund to the Wastewater Treatment Facilities Construction Loan Fund in such amount as determined by the department to be necessary to satisfy the state match requirement necessary to obtain federal capitalization grants under the federal Clean Water Act, as defined in section 81-15,149. The department may enter into contracts for repayment of such amounts, plus any additional amounts, including interest, determined by the department to be reasonable and necessary with respect to such transfers. Such contracts may allow repayments to be completed on or after December 31, 1996.
(2) Prior to December 31, 1996, the department may authorize the State Treasurer to deposit amounts received from the Wastewater Treatment Facilities Construction Loan Fund, including amounts due from federal capitalization grants for the benefit of the Wastewater Treatment Facilities Construction Loan Fund, in the Petroleum Release Remedial Action Cash Fund. The department may authorize the State Treasurer to repay such amounts, plus any additional amounts, including interest, determined by the department to be reasonable and necessary with respect to such deposits, and the department may enter into contracts with respect thereto for the benefit of the Wastewater Treatment Facilities Construction Loan Fund. The terms of any such contracts or authorizations may end on or after December 31, 1996.
(3) The department may agree, in the contracts authorized under subsection (2) of this section, that specific amounts or sources of money in the Petroleum Release Remedial Action Cash Fund shall be obligated or pledged to the repayment of deposits from the Wastewater Treatment Facilities Construction Loan Fund, and that some or all of such specified amounts shall not be available to provide reimbursement pursuant to section 66-1523 or payments pursuant to section 66-1529.01 or 66-1529.02. Such specified amounts shall not exceed the amounts the department deems reasonably necessary to provide adequate security for the repayment of deposits. Any such pledge shall be valid and binding from the time the pledge is made, the amounts or sources of money so pledged shall immediately be subject to the lien of such pledge without any physical delivery thereof or further act, the lien shall be valid and binding as against all parties having claims of any kind in tort, contract, or otherwise, regardless of whether the parties have notice thereof, and no such pledge agreement need be recorded.
Source
Laws 1996, LB 1226, § 2;
Laws 1998, LB 1161, § 29.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1520 - Owner of registered tank; petroleum release remedial action fee; amount.

66-1520.
Owner of registered tank; petroleum release remedial action fee; amount.
(1) On each January 1, all owners of operating tanks registered in accordance with section 81-15,121 shall pay a petroleum release remedial action fee of ninety dollars to the State Fire Marshal for each registered tank.
(2) The State Fire Marshal shall remit the fees received pursuant to this section to the State Treasurer for credit to the fund.
Source
Laws 1989, LB 289, § 20;
Laws 1991, LB 409, § 13;
Laws 1998, LB 1161, § 30.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1524 - State not liable; when; payment of principal and interest on unpaid applications.

66-1524.
State not liable; when; payment of principal and interest on unpaid applications.
The State of Nebraska shall not be liable for any reimbursement under the Petroleum Release Remedial Action Act in the event that the fund is insufficient to reimburse the amount set forth in section 66-1523. Interest on any unpaid application for reimbursement shall continue to accrue on the principal amount of the application pursuant to the Prompt Payment Act until the principal amount of the reimbursement is paid, except such interest is not a liability of the state and is not required to be paid during any period of time that the fund is insufficient to pay the reimbursement.
On and after April 16, 1996, the department shall pay any unpaid applications by first paying the principal amount of all unpaid applications and then any accrued interest on the unpaid applications, except that the department shall not pay interest on interest. Notwithstanding provisions of the Prompt Payment Act and for purposes of applications on file with the department on April 16, 1996, applicants shall request payment of interest within ninety days of such date. For applications filed after April 16, 1996, all provisions of the Prompt Payment Act shall apply.
Source
Laws 1989, LB 289, § 24;
Laws 1996, LB 1226, § 10.
Cross References
Prompt Payment Act, see section 81-2401.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1526 - Reimbursement; not subject to legal process or attachment; when.

66-1526.
Reimbursement; not subject to legal process or attachment; when.
The amount of reimbursement to be paid for remedial action which was done by a third party shall not be subject to legal process or attachment if paid to the responsible person for the purpose of payment to a third party who performed the remedial action.
Source
Laws 1989, LB 289, § 26.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1527 - Failure to complete remedial action; reimburse fund.

66-1527.
Failure to complete remedial action; reimburse fund.
If the responsible person who has received partial reimbursement from the fund for remedial action does not complete the remedial action as required by the rules and regulations, the responsible person shall reimburse to the fund an amount equal to the reimbursements received from the fund.
Source
Laws 1989, LB 289, § 27.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1528 - Person receiving conveyance; action; not barred.

66-1528.
Person receiving conveyance; action; not barred.
Nothing in the Petroleum Release Remedial Action Act shall be construed to bar a common-law, statutory, or any other cause of action which may be maintained against a responsible person by a private person who, subsequent to a release, received a conveyance of any right, title, or interest in the parcel of real property on which such release occurred.
Source
Laws 1989, LB 289, § 28.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1529 - Reimbursement; assignment; authorized.

66-1529.
Reimbursement; assignment; authorized.
Nothing in the Petroleum Release Remedial Action Act shall be construed to prohibit a responsible person from assigning to a third party any right, title, or interest which the responsible person may have in and to the proceeds from reimbursement for remedial action. Such third party may be a designated representative for the purposes of the act.
Source
Laws 1989, LB 289, § 29.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1529.01 - Remedial action; fixtures and tangible personal property; treatment.

66-1529.01.
Remedial action; fixtures and tangible personal property; treatment.
(1) The department shall reimburse the responsible person from the fund for damages to fixtures and costs of tangible personal property related to the remedial action as set forth in subsections (2) and (3) of this section.
(2) The responsible person shall be reimbursed from the fund for reasonable repair or replacement costs approved in a remedial action plan for fixtures which are damaged by the remedial action, except in the case of intentional acts or gross negligence by the responsible person or his or her agents. Costs for removal of fixtures are eligible for reimbursement at the time of site closure if such fixtures were a part of the approved remedial action. All fixtures reimbursed by the fund which are attached to real property are owned by the responsible person or the property owner, if different from the responsible person.
(3) The responsible person shall be reimbursed from the fund for the value of tangible personal property purchased by the responsible person and used in the remedial action. Reimbursement shall be according to the current schedule of reasonable rates made available by the department pursuant to section 66-1518. All tangible personal property reimbursed by the fund is owned by the state. The department may use tangible personal property reimbursed by the fund in other remedial actions, store such property until needed, maintain the property, or sell or dispose of such property in a manner beneficial to the fund. Any proceeds from the sale or disposal of such property shall be remitted to the State Treasurer for credit to the fund.
Source
Laws 1991, LB 409, § 18;
Laws 1996, LB 1226, § 12;
Laws 1998, LB 1161, § 34.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1529.02 - Remedial actions by department; third-party claims; recovery of expenses.

66-1529.02.
Remedial actions by department; third-party claims; recovery of expenses.
(1) The department may undertake remedial actions in response to a release first reported after July 17, 1983, and on or before June 30, 2024, with money available in the fund if:
(a) The responsible person cannot be identified or located;
(b) An identified responsible person cannot or will not comply with the remedial action requirements; or
(c) Immediate remedial action is necessary, as determined by the Director of Environment and Energy, to protect human health or the environment.
(2) The department may pay the costs of a third-party claim meeting the requirements of subdivision (2)(f) of section 66-1525 with money available in the fund if the responsible person cannot or will not pay the third-party claim.
(3) Reimbursement for any damages caused by the department or a person acting at the department's direction while investigating or inspecting or during remedial action on property other than property on which a release or suspected release has occurred shall be considered as part of the cost of remedial action involving the site where the release or suspected release occurred. The costs shall be reimbursed from money available in the fund. If such reimbursement is deemed inadequate by the party claiming the damages, the party's claim for damages caused by the department shall be filed as provided in section 76-705.
(4) All expenses paid from the fund under this section, court costs, and attorney's fees may be recovered in a civil action in the district court of Lancaster County. The action may be brought by the county attorney or Attorney General at the request of the director against the responsible person. All recovered expenses shall be deposited into the fund.
Source
Laws 1991, LB 409, § 19;
Laws 1993, LB 3, § 41;
Laws 1993, LB 237, § 4;
Laws 1998, LB 1161, § 35;
Laws 1999, LB 270, § 5;
Laws 2001, LB 461, § 6;
Laws 2004, LB 962, § 108;
Laws 2008, LB1145, § 4;
Laws 2012, LB873, § 4;
Laws 2016, LB887, § 4;
Laws 2019, LB302, § 82;
Laws 2020, LB858, § 17.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1531 - Claim under State Miscellaneous Claims Act authorized; procedure; limitations.

66-1531.
Claim under State Miscellaneous Claims Act authorized; procedure; limitations.
A person, other than a responsible person, may file a claim with the State Claims Board under the State Miscellaneous Claims Act for (1) property damage caused by a release and (2) reasonable costs directly incurred due to uninhabitability of a dwelling or unfitness of a water supply caused by a release. For purposes of claims made under this section, property damage means damage to real estate or water well contaminated as a result of a release. Claims approved under this section shall be approved on the basis of merit and eligibility as set forth in section 66-1525. Claims approved under this section shall be reduced by any third-party claim, as defined in section 66-1515.01, for the same damage. A claim approved under this section shall not be considered to be from a collateral source in a judicial proceeding for the same damage. Any claim under this section shall be paid from the Petroleum Release Remedial Action Cash Fund within sixty days after the claim is approved pursuant to section 81-8,300, subject to section 66-1523. A claim approved under this section shall not exceed two hundred thousand dollars and the total claims paid for property damage shall not exceed eight hundred thousand dollars per occurrence.
Source
Laws 1998, LB 1161, § 25.
Cross References
State Miscellaneous Claims Act, see section 81-8,294.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1602 - Purposes of act.

66-1602.
Purposes of act.
The purposes of the Propane Education and Research Act are (1) to authorize the creation of an industry-financed entity which will enable the Nebraska propane industry to educate the public and industry employees about proper safety and procedures in the storage, handling, transportation, and use of propane in any of its traditional residential, commercial, recreational, or agricultural applications and (2) to support efforts to increase the efficiency and value of propane energy service to the industry and its customers.
Source
Laws 1998, LB 699, § 2.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1603 - Definitions, where found.

66-1603.
Definitions, where found.
For purposes of the Propane Education and Research Act, the definitions found in sections 66-1604 to 66-1616 shall be used.
Source
Laws 1998, LB 699, § 3.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1606 - Education, defined.

66-1606.
Education, defined.
Education means any action which provides information, instruction, or safety guidelines about propane, propane equipment, mechanical and technical practices, and uses of propane to propane consumers or industry employees.
Source
Laws 1998, LB 699, § 6.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1608 - Industry trade association, defined.

66-1608.
Industry trade association, defined.
Industry trade association means an organization which represents a segment of the industry and which is exempt from tax under section 501(c)(3) or (6) of the Internal Revenue Code.
Source
Laws 1998, LB 699, § 8.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1609 - Manufacturer and distributor of liquefied petroleum gas equipment, defined.

66-1609.
Manufacturer and distributor of liquefied petroleum gas equipment, defined.
Manufacturer and distributor of liquefied petroleum gas equipment means any person engaged in manufacturing, assembling, and marketing appliances, containers, and products used in the liquefied petroleum gas industry and any person in the wholesale marketing of appliances, containers, and products used in the liquefied petroleum gas industry.
Source
Laws 1998, LB 699, § 9.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1611 - Person, defined.

66-1611.
Person, defined.
Person means any: Individual; partnership; limited liability company; association; public or private corporation; trustee; receiver; assignee; agent; municipality or other governmental subdivision; public agency; other legal entity; or any officer or governing or managing body of any public or private corporation, municipality, governmental subdivision, public agency, or other legal entity.
Source
Laws 1998, LB 699, § 11.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1612 - Propane, defined.

66-1612.
Propane, defined.
Propane means propane, butane, mixtures, and liquefied petroleum gas as defined by the National Fire Protection Association Standard 58 for the Storage and Handling of Liquefied Petroleum Gases the chemical composition of which is predominantly C3H8, whether recovered from natural gas or crude oil.
Source
Laws 1998, LB 699, § 12.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1613 - Qualified industry organization, defined.

66-1613.
Qualified industry organization, defined.
Qualified industry organization means any organization or industry trade association the members of which are engaged in the sale or distribution of odorized propane to the ultimate consumer or the sale of propane utilization equipment to the ultimate consumer.
Source
Laws 1998, LB 699, § 13.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1614 - Research, defined.

66-1614.
Research, defined.
Research means any type of study, investigation, or other activity performed by a qualified public or private research group for the purpose of advancing and improving the existing technology related to the propane industry, including the development of increased efficiency of propane use, of enhancing the safety of propane and propane utilization equipment, or of furthering the development of such information and products.
Source
Laws 1998, LB 699, § 14.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1615 - Retail marketer, defined.

66-1615.
Retail marketer, defined.
Retail marketer means any person with bulk propane storage engaged in the sale of odorized propane to the ultimate consumer or to retail propane dispensers within Nebraska.
Source
Laws 1998, LB 699, § 15.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1616 - Wholesaler, supplier, or importer, defined.

66-1616.
Wholesaler, supplier, or importer, defined.
Wholesaler, supplier, or importer means the owner of the propane at the time it is first delivered into Nebraska regardless of the state where production occurs, with ownership of the propane determined by the freight on board designation.
Source
Laws 1998, LB 699, § 16.
2023 Nebraska Revised Statutes › Chapter 66 - Oils, Fuels, and Energy › 66-1617 - Propane Education and Research Council; referendum for creation; approval.

66-1617.
Propane Education and Research Council; referendum for creation; approval.
(1) One or more qualified industry organizations, which in the aggregate represent at least thirty-five percent of the total volume of odorized propane sold at retail in the State of Nebraska, may conduct a referendum among retail marketers for the creation of the Propane Education and Research Council. The organization conducting the referendum shall pay the cost of the referendum. If the council is established, the council shall reimburse the organization for the costs incurred by the independent accounting firm under subsection (2) of this section and any other costs for the referendum incurred which the council finds reasonable and necessary.
(2) The referendum shall be conducted by an independent accounting firm selected by the qualified industry organization initiating the referendum. Each retail marketer voting in the referendum shall be allowed one vote for each gallon of retail odorized propane sold by such retail marketer within the State of Nebraska in the previous calendar year or other specified representative period. All persons voting in the referendum shall certify to the independent accounting firm the volume of odorized propane represented by their votes. This information shall be treated as confidential information. Only vote totals shall be made public.
(3) Upon approval by retail marketers representing a majority of the votes cast in the referendum, the qualified industry organization initiating the referendum shall certify the vote to the Governor, the Propane Education and Research Council shall be created, and its members shall be appointed by the Governor as provided in section 66-1618.
Source
Laws 1998, LB 699, § 17.