(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 evidence of the dye or chemical marker added pursuant to the regulations promulgated under 26 U.S.C. 4082 or 42 U.S.C. 7545 indicating untaxed low-sulphur or high-sulphur diesel fuel.

(2) No retailer of diesel fuel shall sell or  offer  to sell  diesel  fuel  that  contains  any  evidence  of  the dye or chemical marker added pursuant  to  the  regulations  promulgated under  26  U.S.C.  4082  or  42  U.S.C.  7545  indicating untaxed low-sulphur  or  high-sulphur  diesel  fuel   unless   the   fuel dispensing  device  is clearly marked with a notice that the fuel is dyed or chemically marked.

(3)  Any   law   enforcement  officer,   any carrier enforcement  officer,  or any agent  of  the department who has reasonable grounds to suspect a violation of this section may inspect  the fuel in the fuel supply tank of any motor vehicle or the fuel storage facilities and dispensing devices of any  diesel fuel  retailer to determine compliance with this section.  Fuel inspections may also be conducted in the course of safety or other inspections authorized by law.

(4)  Any  person  who  violates  any  provision of this section or who refuses to permit an inspection authorized by this section shall be guilty of a Class IV misdemeanor and shall be subject to an administrative penalty of two hundred fifty dollars for  the  first  such  violation.    If  the  person  had another violation under this section within the last five years,  the person  shall be subject to an administrative penalty of one thousand dollars for the current violation.   If the  person  had two or more violations under this section within the last five years, the person shall be subject to an  administrative  penalty of  two  thousand five hundred dollars for the current violation. All such penalties shall be assessed against  the  owner  of  the vehicle  as  of  the date of the violation.  The penalty shall be assessed and collected by the department.    All  such  penalties collected  shall be remitted to the State Treasurer for credit to the Highway Trust Fund.

(5) Any motor vehicle owned or  leased  by  any  state, county,  municipality,  or  other  political  subdivision  may be operated on the highways of this state  with  dyed  diesel  fuel, except   high-sulphur   diesel   fuel  dyed  in  accordance  with regulations promulgated by the Administrator of the Environmental Protection Agency pursuant  to  42  U.S.C.  7545,  if  the  taxes imposed by sections 66-482 to 66-4,149 are paid to the department by  the state, county,   municipality,  or other political subdivision.  The state, county, municipality, or other political subdivision shall pay the tax and file a  return  concerning  the tax  to  the  department  in  like manner and form as is required under sections 66-4,105 and 66-4,106.

(6) For purposes of this section:

(a)  Owner  means registered owner, titleholder, lessee entitled to possession of the motor vehicle, or anyone  otherwise maintaining  a possessory interest in the motor vehicle, but does not include anyone who,  without  participating  in  the  use  or operation  of  the motor vehicle and otherwise not engaged in the purpose for which the motor vehicle is being used, holds  indicia of ownership primarily to protect his or her security interest in the  motor vehicle or who acquired ownership of the motor vehicle pursuant to a foreclosure of a security  interest  in  the  motor vehicle; and

(b) Use means to operate, fuel, or otherwise employ.

Source:

Laws 2004, LB 983, § 15. Operative date January 1, 2005.

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