Motor Fuels Statutes

66-482. Terms, defined

66-483. Producer, supplier, distributor, wholesaler, importer, or exporter; application for license; contents; fee

66-484. Producer, supplier, distributor, wholesaler, importer, or exporter; license required

66-485. Producer, supplier, distributor, wholesaler, exporter, or importer; security

66-486 Motor fuel tax; collection; commission

66-487. Producer, supplier, distributor, wholesaler, exporter, and importer; records required

66-488. Producer, supplier, distributor, wholesaler, importer, and exporter; return; contents

66-489 Producer, supplier, distributor, wholesaler, or importer; motor fuel tax; excise tax; amount; when payable; exemptions; equalization fee; section, how construed; refund

66-489.01 Motor fuels blending agent or fuel expander; when taxed

66-495. Purchase of undyed diesel fuel; exemption certificate; requirements; prohibited acts; penalty

66-495.01. Diesel fuels; restrictions on use; inspections authorized; violations; penalties; government vehicles; treatment.

66-496. Stored fuel; payment of tax; when; reports

66-498. Tax previously paid; credit allowed; when

66-499. Tax received; credit to Highway Trust Fund

66-4,100. Highway Cash Fund; Roads Operations Cash Fund; created; use; investment

66-4,101. Highway Allocation Fund; share of counties and municipalities; how used

66-4,102. Highway Allocation Fund; street intersection, defined

66-4,103. Interstate commerce exemption

66-4,105. Motor fuels; use; excise tax; amount; use, defined

66-4,106. Excise tax; payment; report; duty to collect

66-4,114. Motor  fuels; importation; liable for tax; exception

66-4,117. Motor vehicle fuel tax law; enforcement; rules and regulations

66-4,140. Motor fuels; excise tax; disposition; payment

66-4,141. Excise tax; tax rate per gallon; computations

66-4,143. Materiel administrator; submit report; contents

66-4,144. Highway Restoration and Improvement Bond Fund; Highway Cash Fund; maintain adequate balance; setting of excise tax rates; procedure; Department of Roads; provide information

66-4,145. Additional excise tax

66-4,146. Fuels; use; additional excise tax

66-4,147. Receipts from excise tax; disposition

66-4,148. Highway Allocation Fund; distribution of funds

66-4,149. Rules and regulations

66-501. Sections, purpose; how construed

66-502. Liquid fuel carriers license; issuance; fee

66-502.01. Motor vehicle equipped with cargo tank; restrictions

66-503. License; other documents; possession required; motor fuel delivery permit number required; when; inspections; enforcement

66-505. Motor fuel transportation; vehicles; display required; rules and regulations

66-512. Unlawful acts; prohibited

66-525. Carriers; transportation companies; shipments of motor fuel or diesel fuel into or out of state; reports; contents

66-526. Motor vehicle fuel or diesel fuel; unlawful transportation; vehicle declared nuisance

66-527. Unlawful transportation; search and seizure; arrest; administrative penalty; terms, defined

66-528. Unlawful transportation; conviction; effect

66-529. Unlawful transportation; conviction; sale of vehicle

66-530. Unlawful transportation; no arrest; sale of fuel and vehicle; procedure

66-531. Unlawful transportation; delay in proceedings; intervention by lienor or owner of vehicle

66-685. Purpose of act

66-686. Terms, defined

66-687. Permit required; when

66-688. Application; form; fee; distribution

66-691. Permit; nontransferable; credit; procedure

66-694. Prohibited acts; violation; penalty

66-695. Enforcement; rules and regulations

66-698. Purpose of act

66-699. Definitions, where found

66-6,100. Compressed fuel, defined

66-6,101. Department, defined

66-6,102. Gallon equivalent, defined

66-6,103. Motor vehicle, defined

66-6,104. Person, defined

66-6,105. Retailer, defined

66-6,106. Retailer's license; application; issuance; security requirements

66-6,107. Excise tax; amount

66-6,108. Excise tax; amount; credits and refunds; allocation

66-6,109. Excise tax; amount

66-6,110. Retailer; return; filing requirements

66-6,111. Tax computation

66-6,112. Taxes, interest, and penalties; disposition

66-6,113. Compressed fuel tax; collection; commission

66-6,114. Retailer; records

66-6,115. Prohibited acts; violation; penalty; transport and delivery vehicles

66-6,116. Enforcement; rules and regulations

66-712. Terms, defined

66-713. Retailer; license required; when; records

66-716. Motor fuel distribution, sale, or delivery; license; when required; records

66-717. Invoice or billing documents; requirements; licensed producer, supplier, distributor, wholesaler, and importer; statement authorized

66-718. Report, return, or other statement; department; powers; electronic filing

66-719. Prohibited acts; financial penalties; department; powers; waiver of interest

66-720. License or permit; suspension; grounds; procedure; cancellation; reinstatement fee

66-721. Notices; mailing requirements

66-722. Returns; review by department; deficiency determination; procedure

66-723. Corporate officer or employee; personal liability; collection of taxes; procedures; hearing

66-724. Deficiency; late payment; interest

66-725. Department; examination of records; investigations

66-726. Refund; when allowed; procedures

66-727. Prohibited acts; criminal penalties

66-728. Jurisdiction

66-729. Permit or license; issuance; when; department; powers and duties

66-731. Department; computer system; shared information

66-732. Department of Revenue, Attorney General, and Nebraska State Patrol; duties

66-733. Producers, suppliers, distributors, wholesalers, and importers; cash bond required; funds created; investment

66-734. Cash bond; contribution; how collected

66-735. Trust fund; use; delinquency; certification; State Treasurer; duties

66-736. Cash bond; contribution; refund; return of trust fund

66-737. Committee to oversee trust fund; members; terms; powers and duties

66-738. Motor Fuel Tax Enforcement and Collection Division; created within Department of Revenue; powers and duties; funding; contracts authorized

66-739. Motor Fuel Tax Enforcement and Collection Cash Fund; created; use; investment

66-741. Federally recognized Indian tribe; agreement with state; authorized

66-1344. Ethanol tax credits; conditions; limitations; Department of Revenue; powers and duties

66-1344.01. Ethanol tax credits; agreement required; contents

66-1345. Ethanol Production Incentive Cash Fund; created; use; investment; transfers; duties

	66-1345.01. Corn and grain sorghum; excise tax; procedure
	66-1345.02. Excise tax; records required; remittance of tax; duties
	66-1345.03. Excise tax; violation; penalty
	66-1345.04. Transfer to Ethanol Production Incentive Cash Fund; legislative intent
	66-1345.05. Funds received by the Department of Revenue, disposition

66-1349. Ethanol facility eligible for tax credits or incentives; employ residents

66-1510. Petroleum, defined

66-1521. Petroleum release remedial action fee; amount; license required; filing; violation; penalty; Motor Fuel Tax Enforcement and Collection Division of the Department of Revenue; powers and duties; Petroleum Release Remedial Action Collection Fund; created; use; investment

3-101. Terms, defined

3-102. Purpose of sections

3-103. Department of Aeronautics; created; director; appointment; qualifications; duties; oath; bond; salary

3-104. Nebraska Aeronautics Commission; created; members, appointment; term; qualification; chairperson; quorum; meetings; compensation; duties

3-105. Department; seal; rules and regulations; adopt; fiscal year

3-106. Department; office; location; aircraft; purchase; use; employees

3-107. Department; general supervision; state funds; expenditure; recovery

3-108. Department; cooperate with federal government, political subdivisions, and others engaged in aeronautics; hearings; reports; contents

3-109. Department; powers; rules and regulations; applicability to federal government

3-110. Rules and regulations; conform to federal regulation

3-111. Rules and regulations; where kept

3-112. Department; airways system

3-113. Department; engineering and technical services; availability

3-114. Department; draft and recommend legislation; represent state in aeronautical matters

3-115. Actions by or against department; intervention

3-116. Enforcement; intergovernmental cooperation; employment of Department of Roads

3-117. Director of Aeronautics; investigations; hearings; oaths; certify official acts; subpoenas; compel attendance of witnesses; violation; penalty

3-118. Department; reports of investigations or hearings; evidence; how used

3-119. Department; assist in acquisition, development, operation, or maintenance of airports

3-120. Department; contracts; authorized

3-121. Department; airway and airport; exclusive right prohibited

3-123. Department; cooperate with federal government; comply with federal laws

3-124. Department; acceptance of gifts of money, authorized; terms and conditions

3-125. Department; contracts; laws governing

3-125.01. Department; contract with Nebraska Wing of Civil Air Patrol; purposes

3-126. Department of Aeronautics Cash Fund; created; use; investment

3-127. Director of Aeronautics; administrative officer; serve as secretary; employees; appoint; duties

3-128. Department; regulation of airports; license; renewal; certificates for pesticide application; revocation of license or certificate, grounds

3-129. Aircraft; license, certificate, or permit required; airmen certificate of registration required

3-129.01. Guest, defined; claim for damages; rights

3-130. Certificate or permit; registration; exception

3-131. Certificate, license, registration, or permit; duty to carry, present for inspection, and exhibit

3-133. Airports; license; requirement; approval of site; operation without license unlawful

3-134. Air navigation facility; certificate of approval; hearing; notice; order; license

3-135. Air navigation facility; certificate of approval; hearing; standards to be considered

3-136. Certificate of approval; restricted landing area for personal use; exception

3-137. Air navigation facility; certificate of approval; revocation, grounds

3-138. Certificate of approval; federal government; exception

3-139. Department; certificate of approval, permit, or license; refuse to issue; notice; set forth reasons; inspection of premises

3-140. Appeal; procedure

3-141. Department; air navigation facilities; acquire by purchase, gift, or condemnation; establish; improve; operate; dispose of property; exception

3-142. Department; airports; easements; acquire by condemnation

3-143. Department; joint activities; authorized

3-144. Department; right of eminent domain; procedure

3-145. Department; airport; lease; sell

3-146. Department; rentals; power to determine; charges; lien; enforce

3-147. Airports; acquisition of land; purpose; use

3-148. Aircraft fuel tax; Aircraft Fuel Tax Fund; created; distribution; terms, defined

3-149. Aircraft fuel tax; collection; violation; penalty

3-150. Aircraft fuel tax; repayment; fuel used for air school purposes

3-151. Aircraft fuel tax; repayment; presentation of claims