Chapter 66 — OILS, FUELS, AND ENERGY
763 sections in this chapter.
Repealed. Laws 1995, LB 182, § 72.
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[Repealed or reserved.]
Repealed. Laws 2011, LB 289, § 41.
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[Repealed or reserved.]
Repealed. Laws 2011, LB 289, § 41.
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[Repealed or reserved.]
Repealed. Laws 2000, LB 1067, § 37.
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[Repealed or reserved.]
Neb. Rev. Stat. § 66-697 Act, how cited.
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Sections 66-697 to 66-6,116 shall be known and may be cited as the Compressed Fuel Tax Act.
Neb. Rev. Stat. § 66-698 Purpose of act.
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The purpose of the Compressed Fuel Tax Act is to supplement the provisions of the tax upon motor fuels by imposing a tax upon all compressed fuel sold or distributed for use in motor vehicles registered or required to be registered for operation upon the highways of this state.
Neb. Rev. Stat. § 66-699 Definitions, where found.
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For purposes of the Compressed Fuel Tax Act, the definitions found in sections 66-6,100 to 66-6,105 shall be used.
Repealed. Laws 1980, LB 954, § 65.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 954, § 65.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 954, § 65.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 954, § 65.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 954, § 65.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 954, § 65.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 954, § 65.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 954, § 65.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 954, § 65.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 954, § 65.
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[Repealed or reserved.]
Repealed. Laws 1980, LB 954, § 65.
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[Repealed or reserved.]
Neb. Rev. Stat. § 66-712 Terms, defined.
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For purposes of the Compressed Fuel Tax Act and sections 66-482 to 66-4,149, 66-501 to 66-531, and 66-712 to 66-736: (1) Department means the Department of Revenue; (2) Motor fuel means any fuel defined as motor vehicle fuel in section 66-482, any fuel defined as diesel fuel in s…
Neb. Rev. Stat. § 66-713 Retailer; license required; when; records.
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(1) Any person operating as a retailer of motor vehicle fuel or diesel fuel in this state shall obtain a license from the department. A separate license shall be issued for each retail location operated by such person. (2) Every retailer shall keep a complete and accurate record …
Repealed. Laws 1996, LB 1121, § 18.
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[Repealed or reserved.]
Repealed. Laws 1996, LB 1121, § 18.
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[Repealed or reserved.]
Neb. Rev. Stat. § 66-716 Motor fuel distribution, sale, or delivery; license; when required; records.
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(1) Any person owning or possessing motor fuel in this state, including motor fuel stored at a pipeline terminal or barge terminal, for distribution, sale, or delivery in this state shall obtain a license from the department unless such person is already licensed under other sect…
Neb. Rev. Stat. § 66-717 Invoice or billing documents; requirements; licensed producer, supplier, distributor, wholesaler, and importer; statement authorized.
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(1) All producers, suppliers, distributors, wholesalers, and importers and other persons selling motor fuel for resale that have been taxed under the motor fuel laws shall include on all invoices or other billing documents for the motor fuel the amount of the fuel tax or a statem…
Neb. Rev. Stat. § 66-718 Report, return, or other statement; department; powers; electronic filing.
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(1) The department may require such other information as it deems necessary on any report, return, or other statement under the motor fuel laws. (2) The Tax Commissioner may require any of the reports, returns, or other filings due from any motor fuels licensees to be filed elect…
Neb. Rev. Stat. § 66-719 Prohibited acts; financial penalties; department; powers; waiver of interest.
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(1) Any person who neglects or refuses to file the report or return due for any period or to pay the tax due for any period within the time prescribed for the filing of such report or return or for the payment of such tax under the motor fuel laws shall automatically accrue a pen…
Neb. Rev. Stat. § 66-719.01 Unlawful transportation; violations; reward for disclosure.
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The department may pay to any person, other than a state officer or employee, who furnishes original information that any person has failed to file the reports required on motor vehicle fuel or diesel fuel imported into the State of Nebraska or has failed to pay the tax on the sa…
Neb. Rev. Stat. § 66-720 License or permit; suspension; grounds; procedure; cancellation; reinstatement fee.
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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. § 66-721 Notices; mailing requirements.
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All notices by the department required by the motor fuel laws shall be mailed to the address of the licensee or permitholder as shown on the records of the department.
Neb. Rev. Stat. § 66-722 Returns; review by department; deficiency determination; procedure.
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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. § 66-723 Corporate officer or employee; personal liability; collection of taxes; procedures; hearing.
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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. § 66-724 Deficiency; late payment; 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 section 45-104.02, as such rate may from time to time be adjusted, on such deficiency or late payment from the date such tax was due to the date o…
Neb. Rev. Stat. § 66-725 Department; examination of records; investigations.
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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…
Neb. Rev. Stat. § 66-726 Refund; when allowed; procedures.
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(1) The department may adjust all errors in payment, refund tax paid on motor fuel destroyed, refund tax overpaid on motor fuel, and refund an amount equal to the per-gallon tax imposed by this state on sales of motor fuel on which tax was paid in this state but which was sold in…
Neb. Rev. Stat. § 66-727 Prohibited acts; criminal penalties.
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(1) It shall be unlawful for any person to: (a) Knowingly import, distribute, sell, produce, refine, compound, blend, or use any motor vehicle fuel, diesel fuel, or compressed fuel in the State of Nebraska without remitting the full amount of tax imposed by the provisions of the …
Neb. Rev. Stat. § 66-728 Jurisdiction.
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An offense committed in violation of section 66-727 shall be deemed an act committed in part in the principal office of the department. The Attorney General shall have concurrent jurisdiction with the county attorney in the prosecution of such offenses which may be conducted in a…
Neb. Rev. Stat. § 66-729 Permit or license; issuance; when; department; powers and duties.
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After reviewing an application received in proper form, the department may issue to the applicant a permit or license. The department may refuse to issue a permit or license to any person: (1) Who previously had a permit or license issued under the motor fuel laws of any state wh…
Repealed. Laws 2000, LB 1067, § 37.
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[Repealed or reserved.]
Neb. Rev. Stat. § 66-731 Department; computer system; shared information.
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(1) The department shall develop, implement, and maintain a computer system for the automated recording and analysis of the motor vehicle fuel tax, the diesel fuel tax, and related information. The system shall be capable of directly accepting and recording data filed by magnetic…
Neb. Rev. Stat. § 66-732 Department of Revenue, Attorney General, and Nebraska State Patrol; duties.
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With funds appropriated for such purposes, the department, the Attorney General, and the Nebraska State Patrol shall each dedicate staff personnel and associated costs for the training of personnel and the review, development, enforcement, and prosecution of the motor fuel laws a…
Neb. Rev. Stat. § 66-733 Producers, suppliers, distributors, wholesalers, and importers; cash bond required; motor fuel trust fund; created; use; investment.
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(1) All motor fuel producers, suppliers, distributors, wholesalers, and importers licensed under section 3-149 or 66-484 and all retailers licensed under section 66-6,106 shall jointly furnish a cash bond to the state to secure the payment of all fuel taxes. (2) The cash bond sha…
Neb. Rev. Stat. § 66-734 Cash bond; contribution; how collected.
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(1) The contribution for the cash bond required in section 66-733 shall be collected by the department each tax period with the tax return for all such periods beginning on and after September 30, 1985. The amount due shall be deemed to be tax for the purpose of collection or ref…
Neb. Rev. Stat. § 66-735 Motor fuel trust fund; use; delinquency; certification; State Treasurer; duties.
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(1) Money in the trust fund created pursuant to section 66-733 shall be used solely for the purpose of preventing a loss to the state for fuel taxes that are not paid, except that money in the fund may be transferred to the General Fund at the direction of the Legislature. (2) Wh…
Neb. Rev. Stat. § 66-736 Cash bond; contribution; refund; return of trust fund.
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(1) A refund of the contributions made pursuant to section 66-734 shall be made only when there is a refund of the tax on which the contribution is calculated or when there was an error in the calculation. (2) If the cash bond is abolished, the money in the trust fund shall be re…
Repealed. Laws 2012, LB 727, § 58.
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[Repealed or reserved.]
Repealed. Laws 2019, LB512, § 34.
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[Repealed or reserved.]
Neb. Rev. Stat. § 66-739 Motor Fuel Tax Enforcement and Collection Cash Fund; created; use; investment.
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There is hereby created the Motor Fuel Tax Enforcement and Collection Cash Fund. Such fund shall consist of appropriations to the fund and money transferred to it pursuant to sections 39-2215 and 66-489. The fund shall be used exclusively for the costs of the Department of Revenu…
Repealed. Laws 1999, LB 143, § 8.
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[Repealed or reserved.]
Neb. Rev. Stat. § 66-741 Federally recognized Indian tribe; agreement with state; authorized.
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(1) The Governor or his or her designated representative may negotiate an agreement with the governing body of any federally recognized Indian tribe within the State of Nebraska concerning the collection and dissemination of any motor fuel tax on sales of motor fuel made on a fed…
Repealed. Laws 1993, LB 364, § 26.
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[Repealed or reserved.]