Nebraska Administrative Code › Topic - MOTOR VEHICLES, DEPARTMENT OF › Title 251 - NEBRASKA ADMINISTRATIVE CODE › Chapter 1 - NEBRASKA DEPARTMENT OF MOTOR VEHICLES › Section 251-1-001 - GENERAL

Current through June 17, 2024
001.01
Scope.
These rules and regulations govern practice and procedure before the
	 Department of Motor Vehicles of the State of Nebraska pursuant to the
	 International Fuel Tax Agreement,
Neb. Rev.
	 Stat.
66-1401 through 66-1415,
Neb. Rev.
	 Stat.
66-712 through 66-740, and the Administrative Procedures Act,
Neb. Rev. Stat.
84-913 through 84-920.
001.02
Definitions.
The following definitions shall apply as used through these rules and
	 regulations.
001.02A
Agreement
means a cooperative fuel tax
  agreement entered into under section
  66-1401.
001.02B
Appellant
means any person petitioning
  the Department pursuant to 66-1411.
001.02C
Audit
means the review of the records of
  any person licensed pursuant to the methods established in 66-1406 to determine
  if the motor fuel taxes collected under the agreement have been properly
  reported and paid to each state participating in the agreement.
001.02D
Base
  state
means the state where (a) the motor vehicles are
  based for vehicle registration purposes, (b) the operational control and
  operational records of the licensee's motor vehicles are maintained or can be
  made available, and (c) some mileage is accrued by motor vehicles within the
  fleet.
001.02E
Cancellation
means the annulment of a
  license and its provisions by either the licensing jurisdiction or the
  voluntary surrender of the license by the licensee.
001.02F
Contested
  case
means a proceeding before the Department in which the
  legal rights, duties, or privileges of specific parties are required by law or
  constitutional right to be determined after an agency hearing.
001.02G
Deficiency
  determination
means a determination by the Department that
  a licensee has unpaid motor fuel taxes or nonfiled returns assessed creating
  tax liability pursuant to IFTA. The Director may issue a deficiency
  determination based on the findings of an audit performed by employees of the
  Department or findings based on a deficiency determination by another state
  pursuant to IFTA.
001.02H
Department
means the Nebraska Department
  of Motor Vehicles.
001.02I
Director
means the Director of the
  Nebraska Department of Motor Vehicles or his or her designee and includes the
  Motor Carrier Services Division of the Nebraska Department of Motor
  Vehicles.
001.02J
Ex parte communication
means an oral or
  written communication which is not on the record in a contested case with
  respect to which reasonable notice to all parties was not given. Ex parte
  communication shall not include:
001.02J1
  Communications which do not pertain to the merits of the case;
001.02J2 Communications required for the
  disposition of ex parte matters as authorized by law;
001.02J3 Communications in a rulemaking or
  ratemaking proceeding; and
001.02J4
  Communications to which all parties have given consent.
001.02K
Final
  assessment
means the amount of the deficiency determination
  together with interest and penalties thirty (30) days after the date on which
  notice was mailed to the licensee unless a written protest is filed with the
  Department within such thirty-day (30-day) period.
001.02L
IFTA
means the International Fuel Tax
  Agreement the purpose of which is to simplify the motor fuel tax licensing,
  bonding, reporting, and remittance requirements imposed on motor carriers
  involved in interstate commerce by authorizing the Director to participate in
  cooperative fuel tax agreements with another state or states to permit the
  administration, collection, and enforcement of each state .s motor fuel taxes
  by the base state.
001.02M
Hearing officer
means the person or
  persons conducting a hearing, contested case or other proceeding pursuant to
  the Administrative Procedure Act, whether designated as the presiding officer,
  administrative law judge or some other title designation.
001.02N
Licensee
means a person licensed pursuant
  to the methods established in subdivision (2) of 66-1406.
001.02O
Motor fuel
  laws
means the provisions of Chapter 66, Article 14, and
  sections
  66-712
  to
  66-737.
001.02P
Party
means the appellant or person by
  whom a contested case is brought and the Department against whom a contested
  case is brought and may include any person allowed to intervene in a contested
  case pursuant to the procedures in section 003 of these rules and
  regulations.
001.02Q
Person
means any individual, firm,
  partnership, limited liability company, agency, association, corporation,
  state, country, municipality, or other political subdivision. Whenever a fine
  or imprisonment or both are prescribed or imposed in sections
  66-712
  through
  66-737 or
  66-1401
  through
  66-1415,
  the word person as applied to a partnership, a limited liability company, or an
  association means the partners or members thereof.
001.02R
Petition
means the initial document filed
  by or with the Department that sets forth a claim or request for Department
  action.
001.02S
Pleading
means any written application,
  petition, complaint, answer, reply, notice, stipulation, objection, motion,
  order, or other formal written document used in a proceeding before the
  Department.
001.02T
Proceeding
means all matters formally
  made in connection with any appeal by a licensee.
001.02U
Record-keeping
  requirements
means such requirements as determined by the
  agreement pursuant to 66-1406.
001.02V
Revocation
means the withdrawal of a
  license and privileges by the Department.
001.02W
State
means any government of any state
  or country or subdivision or agency thereof participating in the International
  Fuel Tax Agreement.
001.02X
Suspension
means the temporary removal of
  privileges granted to the licensee by the Department.
001.02Y
Taxpayer
means any person who accrues
  liability under IFTA and
Neb. Rev. Stat.
66-1401
  through 66-1415.