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.
Wholesaler, supplier, or importer, defined.
Neb. Rev. Stat. § 66-1616 — under OILS, FUELS, AND ENERGY.
Neb. Rev. Stat. § 66-1616