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361 sections in this chapter.
Neb. Rev. Stat. § 66-4,117 Motor vehicle fuel tax law; enforcement; rules and regulations.
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The department or any peace officer of this state shall enforce sections 66-4,114 to 66-4,117. The department shall adopt and promulgate reasonable rules and regulations intended to collect revenue arising under such sections and for the payment thereof.
Neb. Rev. Stat. § 66-4,124.01 Tax credit gasoline; certain purchases; repeal of section, effect.
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The repeal of section 66-4,124 by Laws 2004, LB 983, applies to motor fuels purchased during any tax year ending or deemed to end on or after January 1, 2005, under the Internal Revenue Code.
Neb. Rev. Stat. § 66-4,140 Motor fuels; excise tax; disposition; payment.
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(1) Each producer, supplier, distributor, wholesaler, or importer required by section 66-489 to pay motor fuels taxes shall, in addition to all other taxes provided by law, pay an excise tax at a rate set pursuant to section 66-4,144 for motor fuels received, imported, produced, …
Neb. Rev. Stat. § 66-4,141 Excise tax; tax rate per gallon; computations.
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(1) Upon receipt of the cost figures required by section 66-4,143, the department shall determine the statewide average cost by dividing the total amount paid for motor fuels by the State of Nebraska, excluding any state and federal taxes, by the total number of gallons of motor …
Neb. Rev. Stat. § 66-4,143 Materiel administrator; submit report; contents.
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(1) The materiel administrator of the Department of Administrative Services shall on or before the tenth day of the fifth calendar month following the end of a semiannual period submit to the Department of Revenue a report providing the total cost and number of gallons of motor f…
Neb. Rev. Stat. § 66-4,144 Highway Restoration and Improvement Bond Fund; Highway Cash Fund; maintain adequate balance; setting of excise tax rates; procedure; Department of Transportation; provide information.
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(1) In order to insure that an adequate balance in the Highway Restoration and Improvement Bond Fund is maintained to meet the debt service requirements of bonds to be issued by the commission under subsection (2) of section 39-2223, the Director-State Engineer shall certify to t…
Neb. Rev. Stat. § 66-4,145 Additional excise tax.
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(1) In addition to the tax imposed by sections 66-489, 66-489.02, and 66-4,140, each producer, supplier, distributor, wholesaler, and importer required by section 66-489 to pay motor fuels taxes shall pay an excise tax in an amount set in subsection (2) of this section on all mot…
Neb. Rev. Stat. § 66-4,146 Fuels; use; additional excise tax.
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(1) In addition to the tax imposed by sections 66-489, 66-489.02, 66-4,140, and 66-4,145, each producer, supplier, distributor, wholesaler, and importer required by section 66-489 to pay motor fuels taxes shall pay an excise tax in an amount set in subsection (2) of this section …
Neb. Rev. Stat. § 66-4,147 Receipts from excise tax; disposition.
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The receipts from the tax established under sections 66-4,145, 66-4,146, and 66-6,109 shall be credited to the Highway Trust Fund. Credits and refunds of such tax allowed to producers, suppliers, distributors, wholesalers, exporters, importers, or retailers shall be paid from the…
Neb. Rev. Stat. § 66-4,147.01 Taxes, interest, and penalties; disposition.
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All taxes, interest, and penalties collected under Chapter 66, article 4, shall be remitted to the State Treasurer for credit to the Highway Trust Fund or Highway Cash Fund as appropriate.
Neb. Rev. Stat. § 66-4,148 Highway Allocation Fund; distribution of funds.
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(1) The State Treasurer shall monthly distribute the receipts accruing to the Highway Allocation Fund pursuant to section 66-4,147. One-half of such receipts shall be distributed to the various counties and municipal counties for road purposes and one-half of such receipts shall …
Neb. Rev. Stat. § 66-4,149 Rules and regulations.
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The department shall adopt and promulgate rules and regulations, prescribe forms, and perform all duties necessary to carry out its duties relating to the motor fuels tax.
Neb. Rev. Stat. § 66-482 Terms, defined.
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For purposes of sections 66-482 to 66-4,149: (1) Agricultural ethyl alcohol means ethyl alcohol produced from cereal grains or agricultural commodities grown within the continental United States and which is a finished product that is a nominally anhydrous ethyl alcohol meeting A…
Neb. Rev. Stat. § 66-483 Producer, supplier, distributor, wholesaler, importer, or exporter; application for license; contents.
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Before engaging in business as a producer, supplier, distributor, wholesaler, importer, or exporter, a person shall file an application with the department. The application shall be filed upon a form prepared and furnished by the department. If the applicant is an individual, the…
Neb. Rev. Stat. § 66-484 Producer, supplier, distributor, wholesaler, importer, or exporter; license required.
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Before engaging in business as a producer, supplier, distributor, wholesaler, importer, or exporter, a person shall procure a license from the department permitting him or her to transact such business within the State of Nebraska. After reviewing the application required in sect…
Neb. Rev. Stat. § 66-485 Producer, supplier, distributor, wholesaler, exporter, or importer; security.
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The department, for the first year of a new license or whenever it deems it necessary to insure compliance with sections 66-482 to 66-4,149, may require any producer, supplier, distributor, wholesaler, exporter, or importer subject to such sections to place with the department su…
Neb. Rev. Stat. § 66-486 Motor fuel tax; collection; commission.
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(1) In lieu of the expense of collecting and remitting the motor vehicle fuel tax and furnishing the security pursuant to Chapter 66, article 4, and complying with the statutes and rules and regulations related thereto, the producer, supplier, distributor, wholesaler, or importer…
Neb. Rev. Stat. § 66-487 Producer, supplier, distributor, wholesaler, exporter, and importer; records required.
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(1) Every licensed producer, supplier, distributor, wholesaler, exporter, and importer shall keep a complete and accurate record of all gallonage of motor fuels, to be based on gross gallons, received, purchased, refined, manufactured, or obtained and imported by a producer, supp…
Neb. Rev. Stat. § 66-488 Producer, supplier, distributor, wholesaler, importer, and exporter; return; contents.
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(1) Every producer, supplier, distributor, wholesaler, importer, and exporter who engages in the sale, distribution, delivery, and use of motor fuels shall render and have on file with the department a return reporting the number of gallons of motor fuels, based on gross gallons,…
Neb. Rev. Stat. § 66-489 Producer, supplier, distributor, wholesaler, or importer; motor fuel tax; excise tax; amount; when payable; exemptions; equalization fee; diesel fuel; tax, when.
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(1)(a) At the time of filing the return required by section 66-488, such producer, supplier, distributor, wholesaler, or importer shall, in addition to the tax imposed pursuant to sections 66-489.02, 66-4,140, 66-4,145, and 66-4,146 and in addition to the other taxes provided for…
Neb. Rev. Stat. § 66-489.01 Motor fuels blending agent or fuel expander; when taxed.
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Methanol, benzine, benzol, naphtha, kerosene, and any other volatile, flammable, or combustible liquid suitable for use as a motor fuels blending agent or fuel expander shall be exempt from the taxes imposed under sections 66-489, 66-489.02, 66-4,105, 66-4,140, 66-4,145, and 66-4…
Neb. Rev. Stat. § 66-489.02 Producer, supplier, distributor, wholesaler, or importer; tax on average wholesale price of gasoline; credit to Highway Trust Fund; use; allocation.
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(1) For tax periods beginning on and after July 1, 2009, at the time of filing the return required by section 66-488, the producer, supplier, distributor, wholesaler, or importer shall, in addition to the other taxes provided for by law, pay a tax at the rate of five percent of t…
Neb. Rev. Stat. § 66-495 Purchase of undyed diesel fuel; exemption certificate; requirements; prohibited acts; penalty.
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(1) A purchaser of undyed diesel fuel may present an exemption certificate to the seller when not more than fifty gallons of such fuel is placed directly into the supply tank of a temperature control unit or power take-off unit. To qualify for this exemption, the supply tank of t…
Neb. Rev. Stat. § 66-495.01 Diesel fuels; restrictions on use; inspections authorized; violations; penalties; government vehicles; treatment.
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(1) Except as provided in subsection (5) of this section, the fuel supply tank of a motor vehicle registered or required to be registered for operation on the highway shall not contain or be used with undyed diesel fuel that has not been taxed or diesel fuel which contains any ev…
Neb. Rev. Stat. § 66-496 Stored fuel; payment of tax; when; reports.
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(1) No tax shall be collected with respect to motor fuels imported by barge, barge line, or pipeline and stored at a barge, barge line, or pipeline terminal in this state or refined at a refinery in this state and stored thereat until the motor fuels are withdrawn for sale or use…
Neb. Rev. Stat. § 66-498 Tax previously paid; credit allowed; when.
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If such tax has been paid upon any of the ingredients or compounds under the provisions of section 66-489, credit shall be allowed for such tax previously paid, in computing the tax upon such compound, so that the motor fuels used in the compound are not taxed twice.
Neb. Rev. Stat. § 66-499 Tax received; credit to Highway Trust Fund; credits and refunds; balance to Highway Cash Fund.
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Unless otherwise provided, all sums of money received under sections 66-489 and 66-4,105 by the State Treasurer shall be credited to the Highway Trust Fund. Credits and refunds of the tax provided for in such sections allowed to producers, suppliers, distributors, wholesalers, ex…
Neb. Rev. Stat. § 66-501 Sections, purpose; how construed.
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Sections 66-501 to 66-512 and 66-525 to 66-531 are for the purpose of aiding in the administration and enforcement of the motor fuel laws of this state. Such sections shall not be construed to apply to any person transporting motor vehicle fuel or diesel fuel within the State of …
Neb. Rev. Stat. § 66-502 Liquid fuel carriers license; issuance.
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The Department of Revenue shall issue a liquid fuel carriers license to the owner and lessee of every car, automobile, truck, trailer, vehicle, or other means of transportation using the highways for the transportation of motor vehicle fuel or diesel fuel into, within, or out of …
Neb. Rev. Stat. § 66-502.01 Motor vehicle equipped with cargo tank; restrictions.
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Any motor vehicle that is equipped with a cargo tank for the purpose of transporting motor vehicle fuel or diesel fuel shall be equipped with a suitable fuel supply tank and shall not have a fuel connection of any nature running from the cargo tank to the fuel supply tank or to t…
Neb. Rev. Stat. § 66-503 License; other documents; possession required; motor fuel delivery permit number required; when; inspections; enforcement.
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(1) Every person in charge of any vehicle in which motor vehicle fuel or diesel fuel is carried into, within, or out of the State of Nebraska shall have and keep a copy of the liquid fuel carriers license with him or her during the entire transportation and also a copy of the bil…
Neb. Rev. Stat. § 66-505 Motor fuel transportation; vehicles; display required; rules and regulations.
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Every vehicle used in transporting motor vehicle fuel or diesel fuel subject to sections 66-501 to 66-512 and 66-525 to 66-531 shall have the name and address of the owner of the vehicle displayed in the form and manner required by 49 C.F.R. 390.21. The Department of Revenue shal…
Neb. Rev. Stat. § 66-512 Unlawful acts; prohibited.
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It shall be unlawful for any person (1) to transport any motor vehicle fuel or diesel fuel within, into, or across this state in violation of any of the provisions of sections 66-501 to 66-512 and 66-525 to 66-531, (2) to fail to comply with any of the provisions of such sections…
Neb. Rev. Stat. § 66-525 Carriers; transportation companies; shipments of motor fuel or diesel fuel into or out of state; reports; contents.
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The department may require every railroad or railroad company, motor truck or motor truck transportation company, water transportation company, pipeline company, and other person transporting or bringing into the State of Nebraska or transporting from a refinery, ethanol or biodi…
Neb. Rev. Stat. § 66-526 Motor vehicle fuel or diesel fuel; unlawful transportation; vehicle declared nuisance.
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Any car, automobile, truck, pipeline, airplane, vehicle, or means of transportation which is engaged in or used for the unlawful transportation of motor vehicle fuel or diesel fuel is declared a common nuisance, and there shall be no property rights of any kind whatsoever in any …
Neb. Rev. Stat. § 66-527 Unlawful transportation; search and seizure; arrest; administrative penalty; terms, defined.
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(1) Any peace officer or agent of the department, having probable cause to believe that a vehicle is being used for the unlawful transportation of motor vehicle fuel or diesel fuel, shall make a search thereof with or without a warrant, and in every case when a search is made wit…
Neb. Rev. Stat. § 66-528 Unlawful transportation; conviction; effect.
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Final judgment of conviction in a criminal action brought under section 66-527 shall be in all cases a bar to any suits for the recovery of the fuel transported thereby or other personal property actually and directly used in connection therewith, or the value of the same, or for…
Neb. Rev. Stat. § 66-529 Unlawful transportation; conviction; sale of vehicle.
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The court, upon conviction of the person so arrested, unless good cause to the contrary is shown by the owner or lienor, shall order a sale by public auction of the vehicle seized or the vehicle may be put to official use by the confiscating agency for a period of not more than t…
Neb. Rev. Stat. § 66-530 Unlawful transportation; no arrest; sale of fuel and vehicle; procedure.
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If the person operating the vehicle used for the unlawful transportation of motor vehicle fuel or diesel fuel is not apprehended or arrested, the officer or agent shall take the vehicle and fuel into custody, a complaint shall be filed charging that the vehicle was so unlawfully …
Neb. Rev. Stat. § 66-531 Unlawful transportation; delay in proceedings; intervention by lienor or owner of vehicle.
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When it appears that any undue delay will result in the disposition of the criminal proceedings against the person or persons arrested, the owner or lienor of any vehicle seized as provided in sections 66-527 to 66-530 may be proceeded against in the manner prescribed in section …
Neb. Rev. Stat. § 66-6,100 Compressed fuel, defined.
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Compressed fuel means compressed natural gas, liquefied petroleum gas, liquefied natural gas, butane, and any other type of compressed gas or compressed liquid suitable for fueling a motor vehicle. Compressed fuel does not include motor vehicle fuel as defined in section 66-482 o…
Neb. Rev. Stat. § 66-6,101 Department, defined.
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Department means the Department of Revenue.
Neb. Rev. Stat. § 66-6,102 Gallon equivalent, defined.
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Gallon equivalent means: (1) For compressed natural gas, the amount of compressed natural gas that is deemed to be the energy equivalent of a gallon of gasoline according to the National Institute of Standards and Technology Handbook 130 entitled Uniform Regulation for the Method…
Neb. Rev. Stat. § 66-6,103 Motor vehicle, defined.
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Motor vehicle has the same definition as in section 60-339.
Neb. Rev. Stat. § 66-6,104 Person, defined.
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Person means any individual, firm, partnership, limited liability company, company, agency, association, corporation, state, county, municipality, or other political subdivision. Whenever a fine or imprisonment is prescribed or imposed in the Compressed Fuel Tax Act, the word per…
Neb. Rev. Stat. § 66-6,105 Retailer, defined.
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Retailer means any person engaged in the business of selling or otherwise providing compressed fuel to consumers of the fuel for use in motor vehicles. Retailer also includes any person, other than a consumer of compressed fuel, who has equipment capable of dispensing compressed …
Neb. Rev. Stat. § 66-6,106 Retailer's license; application; issuance; security requirements.
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(1) Before engaging in business as a retailer, a person shall obtain a license to transact such business in the State of Nebraska. An application for a retailer's license shall be made to the department on a form prepared and furnished by the department. The application shall con…
Neb. Rev. Stat. § 66-6,107 Excise tax; amount.
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(1) In addition to the tax imposed pursuant to sections 66-6,108, 66-6,109, and 66-6,109.02, an excise tax in an amount set in subsection (2) of this section is levied and imposed on all compressed fuel sold for use in registered motor vehicles. (2) The tax shall be: (a) Seven an…
Neb. Rev. Stat. § 66-6,108 Excise tax; amount; credits and refunds; allocation.
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Each retailer shall, in addition to all other taxes provided by law, pay an excise tax at the rate set pursuant to section 66-4,144 on all gallons or gallon equivalents of compressed fuel sold for use in registered motor vehicles. All sums of money received under this section sha…
Neb. Rev. Stat. § 66-6,109 Excise tax; amount.
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(1) In addition to the tax imposed by sections 66-6,107, 66-6,108, and 66-6,109.02, each retailer shall pay an excise tax in an amount set in subsection (2) of this section on all compressed fuel sold for use in registered motor vehicles. (2) The tax shall be: (a) Two and eight-t…