Chapter 66 — OILS, FUELS, AND ENERGY
763 sections in this chapter.
Repealed. Laws 1991, LB 627, § 148.
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[Repealed or reserved.]
Repealed. Laws 1991, LB 627, § 148.
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[Repealed or reserved.]
Repealed. Laws 1991, LB 627, § 148.
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[Repealed or reserved.]
Repealed. Laws 1991, LB 627, § 148.
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[Repealed or reserved.]
Transferred to section 66-4,125.
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[Repealed or reserved.]
Transferred to section 66-4,126.
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[Repealed or reserved.]
Transferred to section 66-4,127.
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[Repealed or reserved.]
Transferred to section 66-4,128.
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[Repealed or reserved.]
Transferred to section 66-4,129.
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[Repealed or reserved.]
Transferred to section 66-4,131.
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[Repealed or reserved.]
Repealed. Laws 1972, LB 343, § 25.
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[Repealed or reserved.]
Repealed. Laws 1991, LB 627, § 148.
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[Repealed or reserved.]
Transferred to section 66-4,132.
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[Repealed or reserved.]
Repealed. Laws 1991, LB 11, § 2.
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[Repealed or reserved.]
Repealed. Laws 1991, LB 627, § 148.
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[Repealed or reserved.]
Transferred to section 66-4,133.
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[Repealed or reserved.]
Transferred to section 66-4,134.
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[Repealed or reserved.]
Transferred to section 66-4,135.
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[Repealed or reserved.]
Transferred to section 66-4,136.
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[Repealed or reserved.]
Transferred to section 66-4,137.
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[Repealed or reserved.]
Transferred to section 66-4,138.
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[Repealed or reserved.]
Transferred to section 66-4,139.
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[Repealed or reserved.]
Transferred to section 66-4,140.
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[Repealed or reserved.]
Transferred to section 66-4,141.
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[Repealed or reserved.]
Transferred to section 66-4,142.
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[Repealed or reserved.]
Transferred to section 66-4,143.
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[Repealed or reserved.]
Transferred to section 66-4,144.
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[Repealed or reserved.]
Transferred to section 66-4,145.
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[Repealed or reserved.]
Transferred to section 66-4,146.
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[Repealed or reserved.]
Transferred to section 66-4,147.
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[Repealed or reserved.]
Transferred to section 66-4,148.
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[Repealed or reserved.]
Transferred to section 66-4,149.
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[Repealed or reserved.]
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…
Repealed. Laws 2004, LB 983, § 71.
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[Repealed or reserved.]
Repealed. Laws 2004, LB 983, § 71.
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[Repealed or reserved.]
Repealed. Laws 2004, LB 983, § 71.
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[Repealed or reserved.]
Repealed. Laws 2000, LB 1067, § 37.
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[Repealed or reserved.]
Repealed. Laws 2004, LB 983, § 71.
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[Repealed or reserved.]
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…