Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 73 - FUELS TAX REGULATIONS › Section 316-73-008 - REFUNDS

Current through June 17, 2024
008.01 A claim for refund of fuels taxes must
				be filed with the Department using a Nebraska Non-Ag Use Motor Fuels Tax Refund
				Claim, Form 84, or a Nebraska Ag Use Motor Fuels Tax Refund Claim, Form 84AG,
				within three years after the date of payment of the tax. The claim will be
				allowed upon sufficient showing that the tax was paid to Nebraska on:
008.01A Motor fuels that were destroyed.
				Claims filed under this subsection must be in writing and include sufficient
				documentation to substantiate the cause of loss and the number of gallons of
				motor fuels destroyed. Newspaper accounts, copies of original records, or
				insurance claims may be submitted for this purpose;
008.01B Motor fuels purchased by someone
				other than a licensed producer, supplier, distributor, wholesaler, importer, or
				exporter in this state and sold in a state other than Nebraska;
008.01C Motor fuels purchased on a Nebraska
				Indian reservation if the purchaser is a Native American who resides on the
				Nebraska Indian reservation, unless an agreement between the State of Nebraska
				and a federally-recognized Indian tribe within the state applies;
008.01D Motor fuels, methanol, and all
				blending agents or fuel expanders if the motor fuels are used for buses
				equipped to carry more than seven persons for hire, which are engaged entirely
				in the transportation of passengers for hire within municipalities or within a
				radius of six miles of those municipalities. In lieu of the excise taxes, the
				owner or agent of the buses must pay an equalization fee equal to twice the
				amount of the registration fee as required under Nebraska law. The equalization
				fee must be paid to the county treasurer of the county where the owner resides
				in the same manner as the registration fee;
008.01E Motor fuels used for agricultural,
				quarrying, industrial, or other nonhighway purposes. No part of any motor fuels
				for which a claim for refund of tax paid is filed under this subsection can be
				used for propelling licensed motor vehicles; and
008.01E(1) A claim for refund under this
				subsection must include:
008.01E(1)(i) The
				name of the claimant;
008.01E(1)(ii) The make, horsepower, and
				other mechanical description of machinery in which the motor fuels were
				used;
008.01E(1)(iii) The source or
				place of business where the motor fuels used solely for agricultural,
				quarrying, industrial, or other nonhighway uses, were acquired;
008.01E(1)(iv) Statements that no part of the
				motor fuels were used in propelling licensed motor vehicles and that the motor
				fuels for which the refund of the tax is claimed were used solely for
				agricultural, quarrying, industrial, or other nonhighway purposes;
008.01E(1)(v) Legible copies of motor fuels
				purchase invoices, withdrawal logs, and fuel storage information; and
008.01E(1)(vi) Any other information deemed
				necessary by the Department.
008.01E(2) The Department will deduct from a
				claim for refund under this subsection:
008.01E(2)(i) Two and one-quarter cents per
				gallon of the tax paid for purchases of motor vehicle fuels; and
008.01E(2)(ii) One cent per gallon of the tax
				paid for purchases of diesel fuels.
008.01F Motor Fuels purchased for use by the
				U.S. government, its agencies, or instrumentalities.