Chapter 66 — OILS, FUELS, AND ENERGY
763 sections in this chapter.
Neb. Rev. Stat. § 66-1339 Federal funds; solicitation; use.
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The board is encouraged to solicit and authorized to expend any federally distributed funds from the Energy Settlement Fund, account number 6071, or any other federal funds which may become available to the board for ethanol development. Funds collected pursuant to this section s…
Neb. Rev. Stat. § 66-1340 Board; accept property and services.
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The board may accept gifts, donations, money, and services to carry out the Ethanol Development Act.
Neb. Rev. Stat. § 66-1341 Application; information confidential.
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Trade secrets, academic and scientific research work, and other proprietary or commercial information which may be filed with an application for a grant or loan or other financial assistance shall not be considered to be public records as defined in section 84-712.01 if the relea…
Repealed. Laws 2026, LB815, § 16.
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[Repealed or reserved.]
Repealed. Laws 1999, LB 605, § 8.
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[Repealed or reserved.]
Repealed. Laws 2026, LB815, § 16.
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[Repealed or reserved.]
Repealed. Laws 2026, LB815, § 16.
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[Repealed or reserved.]
Repealed. Laws 2026, LB815, § 16.
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[Repealed or reserved.]
Repealed. Laws 2017, LB1, § 4.
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[Repealed or reserved.]
Repealed. Laws 2017, LB1, § 4.
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[Repealed or reserved.]
Repealed. Laws 2017, LB1, § 4.
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[Repealed or reserved.]
Repealed. Laws 2017, LB1, § 4.
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[Repealed or reserved.]
Repealed. Laws 2026, LB815, § 16.
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[Repealed or reserved.]
Repealed. Laws 2004, LB 479, § 12.
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[Repealed or reserved.]
Repealed. Laws 1999, LB 605, § 8.
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[Repealed or reserved.]
Repealed. Laws 2026, LB815, § 16.
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[Repealed or reserved.]
Neb. Rev. Stat. § 66-1349 Ethanol facility eligible for tax credits or incentives; employ residents.
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Any ethanol facility eligible for tax credits or incentives under the Ethanol Development Act, the Employment and Investment Growth Act, or the Nebraska Advantage Rural Development Act shall whenever possible employ workers who are residents of the State of Nebraska.
Repealed. Laws 2004, LB 810, § 1; Laws 2004, LB 940, § 4.
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[Repealed or reserved.]
Neb. Rev. Stat. § 66-1351 Treated seed; use prohibited; when.
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The use of seed that is treated, as defined in section 81-2,147.01, in the production of agricultural ethyl alcohol shall be prohibited if such use results in the generation of a byproduct that is deemed unsafe for livestock consumption or land application.
Neb. Rev. Stat. § 66-1352 Toxic chemicals; University of Nebraska conduct assessment.
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The University of Nebraska shall conduct an assessment of the environmental and human health effects of toxic chemicals. The assessment shall include: (1) An evaluation of adverse long-term environmental, ecological, and human health effects of the chemicals released during (a) t…
Neb. Rev. Stat. § 66-1401 Act, how cited.
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Sections 66-1401 to 66-1428 shall be known and may be cited as the International Fuel Tax Agreement Act.
Neb. Rev. Stat. § 66-1402 Purpose of act.
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It is the purpose of the International Fuel Tax Agreement Act 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 agr…
Neb. Rev. Stat. § 66-1403 Terms, defined.
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For purposes of the International Fuel Tax Agreement Act, unless the context otherwise requires: (1) Agreement means a cooperative fuel tax agreement entered into under section 66-1404 and, specifically, the International Fuel Tax Agreement; (2) Base state means the state where (…
Neb. Rev. Stat. § 66-1404 Cooperative fuel tax agreements; local reciprocal exemption agreements; authorized.
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The director may enter into a cooperative fuel tax agreement with another state or states which provides for the administration, collection, and enforcement by the base state of each state's motor fuel taxes on motor fuel used by interstate motor carriers. The agreement shall not…
Neb. Rev. Stat. § 66-1405 Tax rate; how determined; setoff authorized.
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The amount of the tax imposed and collected on behalf of this state under an agreement shall be determined as provided in the Compressed Fuel Tax Act and sections 66-482 to 66-4,149. The Department of Revenue in administering the Compressed Fuel Tax Act and sections 66-482 to 66-…
Neb. Rev. Stat. § 66-1406 Agreements; provisions.
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An agreement may provide for: (1) Defining the classes of motor vehicles upon which the motor fuel taxes are to be collected under the agreement; (2) Establishing methods for motor fuel tax licensing, license revocation, and tax collection for motor carriers by the base state on …
Neb. Rev. Stat. § 66-1406.01 License required; when.
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Any motor carrier involved in interstate commerce who is required to pay motor fuel taxes shall obtain a license from the director pursuant to an agreement entered into under the International Fuel Tax Agreement Act.
Neb. Rev. Stat. § 66-1406.02 License; director; powers.
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(1) The director may suspend, revoke, cancel, or refuse to issue or renew a license under the International Fuel Tax Agreement Act: (a) If the applicant's or licensee's registration certificate issued pursuant to the International Registration Plan Act has been suspended, revoked…
Neb. Rev. Stat. § 66-1407 Excess tax paid; credit.
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Any licensee paying more tax than is required during the course of a reporting period shall be permitted a credit against future tax liability for the excess tax paid. Upon request, this credit may be refunded to the licensee by the director in accordance with the agreement.
Neb. Rev. Stat. § 66-1408 Audits authorized.
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An agreement may require the director to perform audits of persons required to be licensed who are based in this state to determine if the motor fuel taxes to be collected under the agreement have been properly reported and paid to each state participating in the agreement. The a…
Neb. Rev. Stat. § 66-1409 Director; disclose information; when.
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The director may forward to the representative of another state designated in the agreement any information in the director's possession relative to the manufacture, receipt, sale, use, transportation, or shipment of motor fuels by any person required to be licensed. The director…
Neb. Rev. Stat. § 66-1410 Rules and regulations.
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The director shall adopt and promulgate rules and regulations necessary to implement any agreement entered into under the International Fuel Tax Agreement Act.
Neb. Rev. Stat. § 66-1411 Legal remedies; appeals; rules and regulations.
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(1) The legal remedies for any person served with an order or assessment under the International Fuel Tax Agreement Act shall be as prescribed in such act. Appeals from a final order of the director shall be taken as prescribed in sections 84-917 to 84-919. (2) The director may a…
Neb. Rev. Stat. § 66-1411.01 Director; enforcement powers.
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The director may use the provisions of the Uniform State Tax Lien Registration and Enforcement Act for purposes of enforcing the International Fuel Tax Agreement Act.
Neb. Rev. Stat. § 66-1412 Agreement; controlling provisions.
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If the director enters into any agreement authorized by the International Fuel Tax Agreement Act and the provisions set forth in the agreement are in conflict with any rules or regulations adopted and promulgated by the director, the agreement shall control to the extent of any c…
Neb. Rev. Stat. § 66-1413 Contract to administer act; authorized.
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The Division of Motor Carrier Services of the Department of Motor Vehicles may contract with another state agency or an association organized under the laws of this state, not for profit, to administer for the division the parts of the International Fuel Tax Agreement Act as desi…
Neb. Rev. Stat. § 66-1414 Fuel tax; disposition; Motor Carrier Services Division Distributive Fund; created; use; investment.
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(1) Any fuel tax collected pursuant to the agreement shall be credited to the Motor Carrier Services Division Distributive Fund to carry out the International Fuel Tax Agreement Act. (2) The Motor Carrier Services Division Distributive Fund is created. Any money in the Motor Carr…
Neb. Rev. Stat. § 66-1415 Decal fee; Motor Carrier Division Cash Fund; use.
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(1) An additional fee may be collected by the issuing agency or association from a licensee for each annual decal issued pursuant to the agreement. The fee shall be in an amount determined by the director to be sufficient to recover reasonable administrative costs of the agreemen…
Neb. Rev. Stat. § 66-1416 Sections; purpose; terms, defined.
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The purpose of sections 66-1416 to 66-1419 is to provide an additional method of collecting motor fuels taxes from interstate motor vehicle operators commensurate with their operations in Nebraska and to permit the department to suspend the collection as to transportation enterin…
Neb. Rev. Stat. § 66-1417 Trip permit or payment of motor fuels taxes; required; violation; penalty.
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No person shall bring into this state in the fuel supply tanks of a qualified motor vehicle or in any other container, regardless of whether or not the supply tanks are connected to the motor of the vehicle, any motor fuels to be used in the operation of the vehicle in this state…
Neb. Rev. Stat. § 66-1418 Trip permits; issuance; fees.
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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…
Neb. Rev. Stat. § 66-1419 Records; required.
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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.…
Neb. Rev. Stat. § 66-1420 Department; powers and duties.
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(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…
Neb. Rev. Stat. § 66-1421 Filing of amended return; interest; waiver of penalty; waiver of interest.
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(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 …
Neb. Rev. Stat. § 66-1422 Suspension of license or permit; reasons; notice; hearing; order; revocation; reinstatement fee; request to reinstate revoked license.
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(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 …
Neb. Rev. Stat. § 66-1423 Notice.
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All notices by the department required by the motor fuel laws shall be mailed or electronically transmitted to the address of the licensee or permitholder as shown on the records of the department.
Neb. Rev. Stat. § 66-1424 Department; examine return; deficiency; final assessment; challenge; extension.
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(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 deficien…
Neb. Rev. Stat. § 66-1425 Personal liability; challenge of department's determination; petition for redetermination; hearing; notice; immediate collection of taxes.
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(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 u…
Neb. Rev. Stat. § 66-1426 Interest.
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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 …
Neb. Rev. Stat. § 66-1427 Department; powers.
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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 p…