OILS FUELS AND ENERGY
Neb. Rev. Stat. ch. 66
in effectContents
section66-4,100. Highway Cash Fund; Roads Operations Cash Fund; created; use; investment.section66-4,101. Highway Allocation Fund; share of counties and municipalities; how used.section66-4,102. Highway Allocation Fund; street intersection, defined.section66-4,103. Interstate commerce exemption.section66-4,105. Motor fuels; electric energy; use; excise tax; amount.section66-4,106. Excise tax; payment; report; duty to collect.section66-4,114. Motor fuels; importation; liable for tax; exception.section66-4,116. Motor fuels; transportation; interstate commerce exempt.section66-4,117. Motor vehicle fuel tax law; enforcement; rules and regulations.section66-4,124.01. Tax credit gasoline; certain purchases; repeal of section, effect.section66-4,140. Motor fuels; excise tax; disposition; payment.section66-4,141. Excise tax; tax rate per gallon; computations.section66-4,143. Materiel administrator; submit report; contents.section66-4,144. Highway Restoration and Improvement Bond Fund; Highway Cash Fund; maintain adequate balance; setting of excise tax rates; procedure; Department of Transportation; provide information.section66-4,145. Additional excise tax.section66-4,146. Fuels; use; additional excise tax.section66-4,147. Receipts from excise tax; disposition.section66-4,147.01. Taxes, interest, and penalties; disposition.section66-4,148. Highway Allocation Fund; distribution of funds.section66-4,149. Rules and regulations.section66-6,100. Compressed fuel, defined.section66-6,101. Department, defined.section66-6,102. Gallon equivalent, defined.section66-6,103. Motor vehicle, defined.section66-6,104. Person, defined.section66-6,105. Retailer, defined.section66-6,106. Retailer's license; application; issuance; security requirements.section66-6,107. Excise tax; amount.section66-6,108. Excise tax; amount; credits and refunds; allocation.section66-6,109. Excise tax; amount.section66-6,109.01. Fuel used for buses; exemption from tax; when; equalization fee; section, how construed; refund.section66-6,109.02. Retailer; tax on average wholesale price of gasoline; credit to Highway Trust Fund; use; allocation.section66-6,110. Retailer; return; filing requirements.section66-6,111. Tax computation.section66-6,112. Taxes, interest, and penalties; disposition.section66-6,113. Compressed fuel tax; collection; commission.section66-6,114. Retailer; records.section66-6,115. Prohibited acts; violation; penalty; transport and delivery vehicles.section66-6,116. Enforcement; rules and regulations.section66-103. Gasoline and other explosives; sale; containers or portable tanks; type required.section66-103.01. Containers or portable tanks, defined.section66-104. Gasoline and other explosives; purchase; containers or portable tanks; type required.section66-105. Kerosene; delivery; container or portable tank prohibited.section66-106. Kerosene; use or storage; container or portable tank prohibited.section66-107. Violation; penalty.section66-201. Act, how cited.section66-202. Terms, defined.section66-203. Rebate for qualified clean-burning motor vehicle fuel property.section66-204. Clean-burning Motor Fuel Development Fund; created; use; investment.section66-301. Terms, defined.section66-302. Department of Water, Energy, and Environment; state plan for regulating carbon dioxide emissions; duties.section66-303. Department of Water, Energy, and Environment; duties; report; contents; legislative vote.section66-304. State plan; submit to Legislature.section66-482. Terms, defined.section66-483. Producer, supplier, distributor, wholesaler, importer, or exporter; application for license; contents.section66-484. Producer, supplier, distributor, wholesaler, importer, or exporter; license required.section66-485. Producer, supplier, distributor, wholesaler, exporter, or importer; security.section66-486. Motor fuel tax; collection; commission.section66-487. Producer, supplier, distributor, wholesaler, exporter, and importer; records required.section66-488. Producer, supplier, distributor, wholesaler, importer, and exporter; return; contents.section66-489. Producer, supplier, distributor, wholesaler, or importer; motor fuel tax; excise tax; amount; when payable; exemptions; equalization fee; diesel fuel; tax, when.section66-489.01. Motor fuels blending agent or fuel expander; when taxed.section66-489.02. Producer, supplier, distributor, wholesaler, or importer; tax on average wholesale price of gasoline; credit to Highway Trust Fund; use; allocation.section66-495. Purchase of undyed diesel fuel; exemption certificate; requirements; prohibited acts; penalty.section66-495.01. Diesel fuels; restrictions on use; inspections authorized; violations; penalties; government vehicles; treatment.section66-496. Stored fuel; payment of tax; when; reports.section66-498. Tax previously paid; credit allowed; when.section66-499. Tax received; credit to Highway Trust Fund; credits and refunds; balance to Highway Cash Fund.section66-501. Sections, purpose; how construed.section66-502. Liquid fuel carriers license; issuance.section66-502.01. Motor vehicle equipped with cargo tank; restrictions.section66-503. License; other documents; possession required; motor fuel delivery permit number required; when; inspections; enforcement.section66-505. Motor fuel transportation; vehicles; display required; rules and regulations.section66-512. Unlawful acts; prohibited.section66-525. Carriers; transportation companies; shipments of motor fuel or diesel fuel into or out of state; reports; contents.section66-526. Motor vehicle fuel or diesel fuel; unlawful transportation; vehicle declared nuisance.section66-527. Unlawful transportation; search and seizure; arrest; administrative penalty; terms, defined.section66-528. Unlawful transportation; conviction; effect.section66-529. Unlawful transportation; conviction; sale of vehicle.section66-530. Unlawful transportation; no arrest; sale of fuel and vehicle; procedure.section66-531. Unlawful transportation; delay in proceedings; intervention by lienor or owner of vehicle.section66-697. Act, how cited.section66-698. Purpose of act.section66-699. Definitions, where found.section66-712. Terms, defined.section66-713. Retailer; license required; when; records.section66-716. Motor fuel distribution, sale, or delivery; license; when required; records.section66-717. Invoice or billing documents; requirements; licensed producer, supplier, distributor, wholesaler, and importer; statement authorized.section66-718. Report, return, or other statement; department; powers; electronic filing.section66-719. Prohibited acts; financial penalties; department; powers; waiver of interest.section66-719.01. Unlawful transportation; violations; reward for disclosure.section66-720. License or permit; suspension; grounds; procedure; cancellation; reinstatement fee.section66-721. Notices; mailing requirements.section66-722. Returns; review by department; deficiency determination; procedure.section66-723. Corporate officer or employee; personal liability; collection of taxes; procedures; hearing.section66-724. Deficiency; late payment; interest.section66-725. Department; examination of records; investigations.section66-726. Refund; when allowed; procedures.section66-727. Prohibited acts; criminal penalties.section66-728. Jurisdiction.section66-729. Permit or license; issuance; when; department; powers and duties.section66-731. Department; computer system; shared information.section66-732. Department of Revenue, Attorney General, and Nebraska State Patrol; duties.section66-733. Producers, suppliers, distributors, wholesalers, and importers; cash bond required; motor fuel trust fund; created; use; investment.section66-734. Cash bond; contribution; how collected.section66-735. Motor fuel trust fund; use; delinquency; certification; State Treasurer; duties.section66-736. Cash bond; contribution; refund; return of trust fund.section66-739. Motor Fuel Tax Enforcement and Collection Cash Fund; created; use; investment.section66-741. Federally recognized Indian tribe; agreement with state; authorized.section66-821. Terms, defined.section66-822. Department; motor vehicles; use of gasohol.section66-823. Department; gasohol; storage and dispensing facilities.section66-824. Department; gasohol; use; conditions.section66-901. Legislative findings.section66-902. Definitions; where found.section66-902.01. Decommissioning security, defined.section66-903. Solar energy, defined.section66-904. Solar energy collector, defined.section66-905. Solar energy system, defined.section66-906. Passive solar energy system, defined.section66-908. Structure, defined.section66-909. Solar agreement, defined.section66-909.01. Wind energy, defined.section66-909.02. Wind energy conversion system, defined.section66-909.04. Wind agreement, defined.section66-910. Solar agreement; wind agreement; manner granted.section66-911.01. Solar agreement; wind agreement; land right or option to secure a land right; requirements.section66-912. Solar agreement; wind agreement; how enforced.section66-912.01. Solar agreement; wind agreement; initial term; limitation; termination.section66-912.02. Interest in wind or solar resource; restriction on severance from surface estate.section66-913. Counties or municipalities; zoning regulations, ordinances, and plans; considerations.section66-914. Solar energy systems; wind energy conversion systems; restricted by regulation or ordinance; variance or exception; when granted.section66-915. Wind energy conversion system; light-mitigating technology system; required, when.section66-1001. Energy conservation and efficiency; legislative findings.section66-1002. Definitions, sections found.section66-1003. Customer, defined.section66-1004. Energy conservation measure, defined.section66-1005. Loan, defined.section66-1006. Utility, defined.section66-1007. Utility; initiate and administer loans.section66-1008. Utility; loans; restrictions.section66-1009. Loan; repayment plan; default; use; lien; limitation; Director of Water, Energy, and Environment; duties.section66-1010. Utilities; supplemental powers.section66-1011. Loan; use; limitation.section66-1060. Legislative findings.section66-1061. Section and repeal of section, how construed.section66-1062. Terms, defined.section66-1063. Governmental unit; energy financing contracts; authorized.section66-1064. Governmental unit; powers and duties.section66-1065. Energy financing contract; contents; energy service company; bond requirements.section66-1066. Energy financing contract; terms.section66-1101. Legislative findings.section66-1102. Terms, defined.section66-1103. Severance of mineral estate; right to develop geothermal resource; attaches; exception.section66-1104. Owner of mineral estate; right of entry; lease of state-owned geothermal resources.section66-1105. Geothermal resource development; conditions; permit; Department of Water, Energy, and Environment; adopt rules and regulations.section66-1106. Development and production of geothermal resources; provisions applicable.section66-1214. Motor fuel dispensers; label requirements; penalty.section66-1225. Reformulated gasoline; requirements for sale.section66-1226. Standard Specification for Automotive Spark-Ignition Engine Fuel; adoption by reference; sale of fuel; requirements; violations; penalties.section66-1227. Methyl tertiary butyl ether; restriction.section66-1330. Act, how cited.section66-1331. Legislative findings.section66-1332. Public policy.section66-1333. Terms, defined.section66-1334. Agricultural Alcohol Fuel Tax Fund; created; use; investment.section66-1335. Nebraska Ethanol Board; established; terms; vacancy; meetings; expenses.section66-1336. Administrator.section66-1337. Board; administrative powers.section66-1338. National promotion on trade organization; board; powers.section66-1339. Federal funds; solicitation; use.section66-1340. Board; accept property and services.section66-1341. Application; information confidential.section66-1349. Ethanol facility eligible for tax credits or incentives; employ residents.section66-1351. Treated seed; use prohibited; when.section66-1352. Toxic chemicals; University of Nebraska conduct assessment.section66-1401. Act, how cited.section66-1402. Purpose of act.section66-1403. Terms, defined.section66-1404. Cooperative fuel tax agreements; local reciprocal exemption agreements; authorized.section66-1405. Tax rate; how determined; setoff authorized.section66-1406. Agreements; provisions.section66-1406.01. License required; when.section66-1406.02. License; director; powers.section66-1407. Excess tax paid; credit.section66-1408. Audits authorized.section66-1409. Director; disclose information; when.section66-1410. Rules and regulations.section66-1411. Legal remedies; appeals; rules and regulations.section66-1411.01. Director; enforcement powers.section66-1412. Agreement; controlling provisions.section66-1413. Contract to administer act; authorized.section66-1414. Fuel tax; disposition; Motor Carrier Services Division Distributive Fund; created; use; investment.section66-1415. Decal fee; Motor Carrier Division Cash Fund; use.section66-1416. Sections; purpose; terms, defined.section66-1417. Trip permit or payment of motor fuels taxes; required; violation; penalty.section66-1418. Trip permits; issuance; fees.section66-1419. Records; required.section66-1420. Department; powers and duties.section66-1421. Filing of amended return; interest; waiver of penalty; waiver of interest.section66-1422. Suspension of license or permit; reasons; notice; hearing; order; revocation; reinstatement fee; request to reinstate revoked license.section66-1423. Notice.section66-1424. Department; examine return; deficiency; final assessment; challenge; extension.section66-1425. Personal liability; challenge of department's determination; petition for redetermination; hearing; notice; immediate collection of taxes.section66-1426. Interest.section66-1427. Department; powers.section66-1428. Taxes, interest, and penalties; remittance.section66-1501. Act, how cited.section66-1502. Statement of purpose.section66-1503. Definitions, where found.section66-1504. Department, defined.section66-1506. Fund, defined.section66-1507. Importer, defined.section66-1508. Operator, defined.section66-1509. Owner, defined.section66-1510. Petroleum, defined.section66-1511. Refiner, defined.section66-1512. Release, defined.section66-1513. Remedial action, defined.section66-1514. Responsible person, defined.section66-1514.01. Supplier, defined.section66-1515. Tank, defined.section66-1515.01. Third-party claim, defined.section66-1516. Responsibility for release or third-party claim; avoidance; prohibited; when.section66-1517. Reimbursement for remedial actions and third-party claims; act; how construed.section66-1518. Rules and regulations; schedule of rates; use.section66-1519. Petroleum Release Remedial Action Cash Fund; created; use; investment.section66-1519.01. Petroleum Release Remedial Action Cash Fund; transfer to Wastewater Treatment Facilities Construction Loan Fund; authorized; repayment; contracts authorized.section66-1520. Owner of registered tank; petroleum release remedial action fee; amount.section66-1521. Petroleum release remedial action fee; amount; license required; filing; violation; penalty; Department of Revenue; powers and duties; Petroleum Release Remedial Action Collection Fund; created; use; investment.section66-1523. Reimbursement; amount; limitations; Prompt Payment Act applicable.section66-1524. State not liable; when; payment of principal and interest on unpaid applications.section66-1525. Reimbursement; application; procedure; State Fire Marshal; duties; reduction of reimbursement; notification required.section66-1526. Reimbursement; not subject to legal process or attachment; when.section66-1527. Failure to complete remedial action; reimburse fund.section66-1528. Person receiving conveyance; action; not barred.section66-1529. Reimbursement; assignment; authorized.section66-1529.01. Remedial action; fixtures and tangible personal property; treatment.section66-1529.02. Remedial actions by department; third-party claims; recovery of expenses.section66-1530. Department; federal funding; duty.section66-1531. Claim under State Miscellaneous Claims Act authorized; procedure; limitations.section66-1601. Act, how cited.section66-1602. Purposes of act.section66-1603. Definitions, where found.section66-1604. Bulk, defined.section66-1605. Council, defined.section66-1606. Education, defined.section66-1607. Industry, defined.section66-1608. Industry trade association, defined.section66-1609. Manufacturer and distributor of liquefied petroleum gas equipment, defined.section66-1610. Odorized propane, defined.section66-1611. Person, defined.section66-1612. Propane, defined.section66-1613. Qualified industry organization, defined.section66-1614. Research, defined.section66-1615. Retail marketer, defined.section66-1616. Wholesaler, supplier, or importer, defined.section66-1618. Council; members; appointment; terms.section66-1619. Council; powers and duties; rules and regulations.section66-1620. Council; implement act; use of funds.section66-1621. Propane education and research fee; collection and use.section66-1622. Act; how construed.section66-1623. Retail marketers; liability insurance; employees; training requirements; violation; penalty.section66-1624. Council; suspension or termination; referendum.section66-1625. Price of propane; legislative intent.section66-1626. Collection of fees.section66-1627. Venue.section66-1801. Act, how cited.section66-1802. Terms, defined.section66-1803. Exemptions from act; conditions; action to determine.section66-1804. Commission; powers; act, how construed.section66-1805. Rules and regulations; commission; additional powers; Attorney General; duties.section66-1806. Jurisdictional utilities; filings required.section66-1807. Commission; powers; how construed.section66-1808. Rate changes; term or condition of service; when effective.section66-1809. Commission; investigations authorized; hearing; powers.section66-1810. Service to high-volume ratepayers, agricultural ratepayers, and interruptible ratepayers; jurisdictional utility; powers.section66-1811. Complaint; investigation; hearing; where held; commission; powers.section66-1812. Rate proceeding; intervention by county or city.section66-1813. Proceedings for review; parties; rights and privileges.section66-1814. Action of commission; review.section66-1815. Jurisdictional utility; reports; failure to file; penalty.section66-1816. Jurisdictional utility; ownership of competitor; prohibited; when.section66-1817. Completion and dedication of property.section66-1818. Commission; examinations and audits; authorized.section66-1819. Nonregulated private enterprise; how treated.section66-1820. Franchise ordinances; requirements.section66-1821. Franchise or certificate of convenience; restrictions.section66-1822. Prohibited acts; penalty.section66-1823. Criminal and civil proceedings to compel compliance.section66-1824. Federal actions; commission; powers.section66-1825. Rates; requirements.section66-1826. Payment of dividends; limitation.section66-1827. Encumbrance of property; limitation.section66-1828. Reorganization or change of control; approval required.section66-1829. Disclosure of information; limitations.section66-1830. Office of public advocate; created; duties; appointment; qualifications.section66-1831. Public advocate; powers.section66-1832. Office of public advocate; administration.section66-1833. Public advocate; access to information; limitations.section66-1834. Public advocate; records; how kept.section66-1835. Public advocate; ex parte communications.section66-1836. Investigations; powers.section66-1837. Commission; contract for services.section66-1838. General rate filings; requirements.section66-1839. Municipal Rate Negotiations Revolving Loan Fund; created; use; administration; audit; investment; loan repayment.section66-1840. Commission; investigation expenses; assessment against jurisdictional utility; procedure.section66-1841. Commission; determination of total expenditures; assessment against jurisdictional utilities; limitation.section66-1842. Public Service Commission Regulation Fund; created; use; investment.section66-1843. Jurisdictional utility; failure to pay assessment; procedure.section66-1844. Jurisdictional utility; objections to assessment; procedure.section66-1845. Jurisdictional utility; assessment; action to recover.section66-1846. Action to recover assessment; requirements.section66-1847. Public natural gas utilities; requirements.section66-1848. Competitive natural gas providers and aggregators; terms, defined.section66-1849. Competitive natural gas providers and aggregators; certification by commission; costs and expenses; allocation.section66-1850. Act; enforcement; prior law; applicability.section66-1851. Jurisdictional utility; customer choice or other programs; how treated.section66-1852. Extension of natural gas mains or other services; limitations.section66-1853. Certificate of public convenience; requirements.section66-1854. Cost of gas supply; effect on rate schedules; procedure.section66-1855. Banded rates; commission; powers.section66-1856. Construction of new facilities; prior approval not required.section66-1857. Rights and remedies; how construed.section66-1858. Metropolitan utilities district; solicitations prohibited; proposals authorized; when.section66-1859. Enlargement or extension of area; applicability of sections.section66-1860. Enlargement or extension of area; considerations.section66-1861. Enlargement or extension of area; rebuttable presumptions.section66-1862. Duplicative gas mains or services; prohibited.section66-1863. Enlargement or extension of area; review by Public Service Commission; when required.section66-1864. Enlargement or extension of area; records; open to public; use.section66-1865. Jurisdictional utility; application and proposed rate schedules; filing; commission; powers.section66-1866. Jurisdictional utility; prior filing not subject to negotiations; application for infrastructure system replacement cost recovery charge; duties; public advocate; duties; commission; powers; change in rate schedules.section66-1867. Jurisdictional utility; prior filing subject to negotiations; application for infrastructure system replacement cost recovery charge; duties; affected cities; powers; commission; powers; change in rate schedules.section66-1868. Rural infrastructure development; rural infrastructure surcharge tariff; filing in additional filings; agreement; contents; gas supply cost adjustment tariff; collection; refund; billing.section66-2101. Legislative declaration.section66-2102. Terms, defined.section66-2103. City; utilization of funds; powers.section66-2104. Rural infrastructure development; jurisdictional utility; powers.section66-2105. Jurisdictional utility; consider factors.section66-2106. Jurisdictional utility; applicability of other law.section66-2107. Sections; applicability.section66-2201. Terms, defined.section66-2202. Renewable Fuel Infrastructure Program; created.section66-2203. Grant; application; ethanol infrastructure project; eligibility for grant.section66-2204. Application; contents.section66-2205. Department; determine amount of grants; cost-share agreement; award; limitation.section66-2206. Retail motor fuel site; requirements.section66-2207. Renewable Fuel Infrastructure Fund; created; use; investment.section66-2208. E-15 Access Standard Act, how cited.section66-2209. Purpose of act.section66-2210. Terms, defined.section66-2211. Retail motor fuel site; motor fuel storage and dispensing infrastructure; new or replacement; retail dealer; requirements.section66-2212. Governor; executive order suspending E-15 access standard, when.section66-2213. Waiver; application; administrative order; issuance; termination.section66-2214. Motor fuel storage tanks; requirements; not applicable, when.section66-2215. Small retail motor fuel site; E-15 access standard; not applicable, when.section66-2216. Statewide ethanol blend rate; Department of Revenue; Department of Water, Energy, and Environment; retail dealers; duties.section66-2217. Weighing and measuring establishment permit; suspend or revoke; grounds.section66-2218. Rules and regulations.section66-2301. Clean hydrogen hub; legislative findings; Nebraska Hydrogen Hub Industry Work Group; members; duties; appropriations; legislative intent.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/browse-chapters.php?chapter=66Fetched: 10/20/2026