Opinion ID: 2018446
Heading Depth: 1
Heading Rank: 4

Heading: the one-cent gasoline tax provision

Text: Can the amendments to section 66-428 and 66-605, R.S.Supp., 1978, increasing the fuels excise tax 1 cent, stand even though the balance of the act is unconstitutional? This, to our mind, presents a very close question. Plausible arguments can be advanced to support both affirmative and negative answers. Those arguments supporting the negative are analogous to those already discussed. The arguments supporting severance are these. The fuel tax is a revenue-producing measure which existed wholly apart from L.B. 571. The increase in tax provided by L.B. 571 is initially placed in the Highway Trust Fund, along with the remainder of the tax, and is to be transferred to the APF only if necessary to make lease payments. Further, L.B. 571 contemplates, by the express terms of section 39-2215, R.R.S.1943, that any part of the increase unused shall be transferred monthly to the Highway Allocation Fund. Section 39-2215, R.R.S. 1943, also provides that it may be used for any other lawful purpose. Such uses are wholly independent and separate from the objectives of L.B. 571. It is also significant that the Legislature contemplated there be sources other than the excise tax to guarantee bond payments, viz., such other funds as may be appropriated by the Legislature. Under these circumstances, the legislative expression of severability is entitled to considerable weight. We think the doubt should be resolved in favor of severance. On the purely pragmatic level, it is to be observed that, if we have mistaken the legislative intent on this item, the Legislature may simply repeal the increase. JUDGMENT FOR THE RELATOR IN ACCORDANCE WITH THIS OPINION.