Alternative Fuel Tax
(Operative Date January 1, 2005)

The purpose of the Alternative Fuel Tax Act is to supplement the provisions of the tax upon motor fuels by requiring any person who operates on the highways of this state a motor vehicle powered by alternative fuel to purchase an alternative fuel user permit to pay such person's estimated fuel use tax liability.

Source:

Laws 1994, LB 1160, § 36; Laws 1995, LB 182, § 45; Laws 2004, LB 983, § 35. Operative date January 1, 2005.

66-686 (Operative date January 1, 2005). Terms, defined.

For purposes of the Alternative Fuel Tax Act:

(1) Alternative fuel shall include electricity, solar power, and any other source of energy not otherwise taxed under the motor fuel laws which is used to power a motor vehicle. The term shall not include motor vehicle fuel as defined in section 66-482, diesel fuel as defined in section 66-482, or compressed fuel as defined in section 66-6,100;

(2) Department shall mean the Motor Fuel Tax Enforcement and Collection Division of the Department of Revenue;

(3) Motor vehicle shall have the same definition as in section 60-301; and

(4) Person shall mean any individual, firm, partnership, limited liability company, company, agency, association, corporation, state, county, municipality, or other political subdivision.

Source:

Laws 1994, LB 1160, § 37; Laws 1995, LB 182, § 46; Laws 2004, LB 983, § 36. Operative date January 1, 2005.

66-687 (Operative date January 1, 2005.) Permit required; when.

Every person registering a motor vehicle designed or modified to be propelled in whole by alternative fuel shall obtain from the department an annual alternative fuel user permit for each motor vehicle propelled by alternative fuel. A person shall obtain all required alternative fuel user permits within thirty days of becoming an alternative fuel user.

Source:

Laws 1994, LB 1160, § 38; Laws 1995, LB 182, § 47; Laws 2004, LB 983, § 37. Operative date January 1, 2005.

The department shall prescribe the form of the application which shall require the applicant to provide the following information:

(1) The name and address of the owner or person registering the motor vehicle;

(2) a description of the motor vehicle which shall include the mileage on the motor vehicle as of the date of application; and

(3) such other information as may be necessary for the proper implementation of the Alternative Fuel Tax Act. The application shall be submitted to the department accompanied by a fee of seventy-five dollars per vehicle. All alternative fuel user permit fees collected by the department shall be deposited in the Highway Trust Fund.

Source:

Laws 1994, LB 1160, § 39; Laws 1995, LB 182, § 48.

An alternative fuel user permit shall not be transferable either to a new vehicle or to a new owner. Upon the transfer of ownership of any motor vehicle having an alternative fuel user permit, the transferor shall be credited with the number of unexpired months remaining in the registration period, except that when such a vehicle is transferred within the same month in which acquired, no credit for such month shall be allowed. If a transferor acquires another motor vehicle for which an alternative fuel user permit is required at the time of transfer, the credit provided by this section shall be applied toward payment of the alternative fuel user permit fee then due. Otherwise, such transferor shall file a claim for a refund of the amount of the credit with the department. No person shall be entitled to a refund if the amount of the credit is less than two dollars.

Source:

Laws 1994, LB 1160, § 42; Laws 1995, LB 182, § 49.

No alternative-fuel-powered motor vehicle registered or required to be registered in this state shall be operated on the highways of this state unless a valid alternative fuel user permit has been obtained from the department. Any motor vehicle operator who violates this section shall be subject to an administrative penalty of one thousand dollars for each violation to 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.

Source:

Laws 1994, LB 1160, § 45; Laws 1995, LB 182, § 50; Laws 2000, LB 1067, § 22.

66-695. Enforcement; rules and regulations.

The department shall enforce the Alternative Fuel Tax Act and rules and regulations adopted pursuant to the act. The department shall adopt and promulgate rules and regulations to carry out the act.

Source:

Laws 1994, LB 1160, § 46.