66-1521. 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.
(1) A petroleum release remedial action fee is hereby imposed upon the producer, refiner, importer, distributor, wholesaler, or supplier who engages in the sale, distribution, delivery, and use of petroleum within this state, except that the fee shall not be imposed on petroleum that is exported. The fee shall also be imposed on diesel fuel which is indelibly dyed. The amount of the fee shall be nine-tenths of one cent per gallon on motor vehicle fuel as defined in section 66-482 and three-tenths of one cent per gallon on diesel fuel as defined in section 66-482. The amount of the fee shall be used first for payment of claims approved by the State Claims Board pursuant to section 66-1531; second, up to three million dollars of the fee per year shall be used for reimbursement of owners and operators under the Petroleum Release Remedial Action Act for investigations of releases ordered pursuant to section 81-15,124; and third, the remainder of the fee shall be used for any other purpose authorized by section 66-1519. The fee shall be paid by all producers, refiners, importers, distributors, wholesalers, and suppliers subject to the fee by filing a monthly return on or before the twentieth day of the calendar month following the monthly period to which it relates. The pertinent provisions, specifically including penalty provisions, of the motor fuel laws as defined in section 66-712 shall apply to the administration and collection of the fee except for the treatment given refunds. There shall be a refund allowed on any fee paid on petroleum which was taxed and then exported, destroyed, or purchased for use by the United States Government or its agencies. The department may also adjust for all errors in the payment of the fee. In each calendar year, no claim for refund related to the fee can be for an amount less than ten dollars.
(2) No producer, refiner, importer, distributor, wholesaler, or supplier shall engage in the sale, distribution, delivery, or use of petroleum in this state without having first obtained a petroleum release remedial action license. Application for a license shall be made to the Department of Revenue upon a form prepared and furnished by the Department of Revenue. If the applicant is an individual, the application shall include the applicant's social security number. Failure to obtain a license prior to engaging in the sale, distribution, delivery, or use of petroleum shall be a Class IV misdemeanor. The Department of Revenue may suspend or cancel the license of any producer, refiner, importer, distributor, wholesaler, or supplier who fails to pay the fee imposed by subsection (1) of this section in the same manner as licenses are suspended or canceled pursuant to section 66-720.
(3) The Department of Revenue may adopt and promulgate rules and regulations necessary to carry out this section.
(4) The Department of Revenue shall deduct and withhold from the petroleum release remedial action fee collected pursuant to this section an amount sufficient to reimburse the direct costs of collecting and administering the petroleum release remedial action fee. Such costs shall not exceed one hundred fifty thousand dollars for each fiscal year. The one hundred fifty thousand dollars shall be prorated, based on the number of months the fee is collected, whenever the fee is collected for only a portion of a year. The amount deducted and withheld for costs shall be deposited in the Petroleum Release Remedial Action Collection Fund which is hereby created. The Petroleum Release Remedial Action Collection Fund shall be appropriated to the Department of Revenue, except that transfers may be made from the fund to the General Fund at the direction of the Legislature. Any money in the Petroleum Release Remedial Action Collection Fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.
(5) The Department of Revenue shall collect the fee imposed by subsection (1) of this section.
Source
Cross References
Structure Nebraska Revised Statutes
Chapter 66 - Oils, Fuels, and Energy
66-103 - Gasoline and other explosives; sale; containers or portable tanks; type required.
66-103.01 - Containers or portable tanks, defined.
66-105 - Kerosene; delivery; container or portable tank prohibited.
66-106 - Kerosene; use or storage; container or portable tank prohibited.
66-203 - Rebate for qualified clean-burning motor vehicle fuel property.
66-204 - Clean-burning Motor Fuel Development Fund; created; use; investment.
66-303 - Department of Environment and Energy; duties; report; contents; legislative vote.
66-304 - State plan; submit to Legislature.
66-401 - Transferred to section 66-482.
66-402 - Transferred to section 66-483.
66-403 - Transferred to section 66-484.
66-404 - Transferred to section 66-485.
66-407 - Transferred to section 66-486.
66-408 - Transferred to section 66-487.
66-409 - Transferred to section 66-488.
66-410 - Transferred to section 66-489.
66-410.01 - Transferred to section 66-490.
66-410.02 - Transferred to section 66-491.
66-410.03 - Transferred to section 66-492.
66-410.04 - Transferred to section 66-493.
66-410.05 - Transferred to section 66-494.
66-411 - Transferred to section 66-495.
66-412 - Transferred to section 66-496.
66-414 - Transferred to section 66-497.
66-415 - Transferred to section 66-498.
66-418.02 - Transferred to section 66-449.01.
66-420 - Transferred to section 66-4,103.
66-421 - Transferred to section 66-499.
66-423.01 - Transferred to section 66-4,101.
66-423.02 - Transferred to section 66-4,102.
66-424 - Transferred to section 66-4,100.
66-426.01 - Transferred to section 66-4,104.
66-428 - Transferred to section 66-4,105.
66-429 - Transferred to section 66-4,106.
66-433 - Transferred to section 66-4,107.
66-434 - Transferred to section 66-4,108.
66-435 - Transferred to section 66-4,109.
66-436 - Transferred to section 66-4,110.
66-437 - Transferred to section 66-4,111.
66-438 - Transferred to section 66-4,112.
66-439 - Transferred to section 66-4,113.
66-440 - Transferred to section 66-4,117.
66-441 - Transferred to section 66-4,114.
66-442 - Transferred to section 66-4,115.
66-444 - Transferred to section 66-4,116.
66-445 - Transferred to section 66-4,118.
66-446 - Transferred to section 66-4,119.
66-447 - Transferred to section 66-4,120.
66-448 - Transferred to section 66-4,121.
66-449 - Transferred to section 66-4,122.
66-449.01 - Transferred to section 66-4,130.
66-450 - Transferred to section 66-4,123.
66-452 - Transferred to section 66-4,124.
66-458 - Transferred to section 66-4,125.
66-459 - Transferred to section 66-4,126.
66-460 - Transferred to section 66-4,127.
66-461 - Transferred to section 66-4,128.
66-461.01 - Transferred to section 66-4,129.
66-462 - Transferred to section 66-4,131.
66-465 - Transferred to section 66-4,132.
66-467 - Transferred to section 66-4,133.
66-467.01 - Transferred to section 66-4,134.
66-468 - Transferred to section 66-4,135.
66-469 - Transferred to section 66-4,136.
66-470 - Transferred to section 66-4,137.
66-471 - Transferred to section 66-4,138.
66-472 - Transferred to section 66-4,139.
66-473 - Transferred to section 66-4,140.
66-474 - Transferred to section 66-4,141.
66-474.01 - Transferred to section 66-4,142.
66-475 - Transferred to section 66-4,143.
66-476 - Transferred to section 66-4,144.
66-477 - Transferred to section 66-4,145.
66-478 - Transferred to section 66-4,146.
66-479 - Transferred to section 66-4,147.
66-480 - Transferred to section 66-4,148.
66-481 - Transferred to section 66-4,149.
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.
66-489.01 - Motor fuels blending agent or fuel expander; when taxed.
66-496 - Stored fuel; payment of tax; when; reports.
66-498 - Tax previously paid; credit allowed; when.
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.
66-4,104 - Transferred to section 66-525.
66-4,105 - Motor fuels; use; excise tax; amount; use, defined.
66-4,106 - Excise tax; payment; report; duty to collect.
66-4,107 - Transferred to section 66-526.
66-4,108 - Transferred to section 66-527.
66-4,109 - Transferred to section 66-528.
66-4,110 - Transferred to section 66-529.
66-4,111 - Transferred to section 66-530.
66-4,112 - Transferred to section 66-531.
66-4,113 - Transferred to section 66-719.01.
66-4,114 - Motor fuels; importation; liable for tax; exception.
66-4,116 - Motor fuels; transportation; interstate commerce exempt.
66-4,117 - Motor vehicle fuel tax law; enforcement; rules and regulations.
66-4,124.01 - Tax credit gasoline; certain purchases; repeal of section, effect.
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.
66-4,145 - Additional excise tax.
66-4,146 - Fuels; use; additional excise tax.
66-4,146.01 - Floor-stocks tax on agricultural ethyl alcohol; rate; payment.
66-4,147 - Receipts from excise tax; disposition.
66-4,147.01 - Taxes, interest, and penalties; 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.
66-502.01 - Motor vehicle equipped with cargo tank; restrictions.
66-505 - Motor fuel transportation; vehicles; display required; rules and regulations.
66-512 - Unlawful acts; prohibited.
66-526 - Motor vehicle fuel or diesel fuel; unlawful transportation; vehicle declared nuisance.
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.
66-610.01 - Transferred to section 66-733.
66-610.02 - Transferred to section 66-734.
66-610.03 - Transferred to section 66-735.
66-610.04 - Transferred to section 66-736.
66-610.06 - Transferred to section 66-737.
66-639 - Transferred to section 66-601.01.
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.
66-6,106 - 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.
66-6,112 - Taxes, interest, and penalties; disposition.
66-6,113 - Compressed fuel tax; collection; commission.
66-6,115 - Prohibited acts; violation; penalty; transport and delivery vehicles.
66-6,116 - Enforcement; rules and regulations.
66-713 - Retailer; license required; when; records.
66-716 - Motor fuel distribution, sale, or delivery; license; when required; records.
66-718 - Report, return, or other statement; department; powers; electronic filing.
66-719 - Prohibited acts; financial penalties; department; powers; waiver of interest.
66-719.01 - Unlawful transportation; violations; reward for disclosure.
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.
66-724 - Deficiency; late payment; interest.
66-725 - Department; examination of records; investigations.
66-726 - Refund; when allowed; procedures.
66-727 - Prohibited acts; criminal penalties.
66-729 - 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.
66-734 - 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.
66-739 - Motor Fuel Tax Enforcement and Collection Cash Fund; created; use; investment.
66-741 - Federally recognized Indian tribe; agreement with state; authorized.
66-820 - Transferred to section 66-1338.
66-822 - Department; motor vehicles; use of gasohol.
66-823 - Department; gasohol; storage and dispensing facilities.
66-824 - Department; gasohol; use; conditions.
66-901 - Legislative findings.
66-902 - Definitions; where found.
66-902.01 - Decommissioning security, defined.
66-903 - Solar energy, defined.
66-904 - Solar energy collector, defined.
66-905 - Solar energy system, defined.
66-906 - Passive solar energy system, defined.
66-909 - Solar agreement, defined.
66-909.01 - Wind energy, defined.
66-909.02 - Wind energy conversion system, defined.
66-909.04 - Wind agreement, defined.
66-910 - Solar agreement; wind agreement; manner granted.
66-912 - Solar agreement; wind agreement; how enforced.
66-912.01 - Solar agreement; wind agreement; initial term; limitation; termination.
66-912.02 - Interest in wind or solar resource; restriction on severance from surface estate.
66-913 - Counties or municipalities; zoning regulations, ordinances, and plans; considerations.
66-1001 - Energy conservation and efficiency; legislative findings.
66-1002 - Definitions, sections found.
66-1004 - Energy conservation measure, defined.
66-1007 - Utility; initiate and administer loans.
66-1008 - Utility; loans; restrictions.
66-1010 - Utilities; supplemental powers.
66-1011 - Loan; use; limitation.
66-1060 - Legislative findings.
66-1061 - Section and repeal of section, how construed.
66-1063 - Governmental unit; energy financing contracts; authorized.
66-1064 - Governmental unit; powers and duties.
66-1065 - Energy financing contract; contents; energy service company; bond requirements.
66-1066 - Energy financing contract; terms.
66-1101 - Legislative findings.
66-1103 - Severance of mineral estate; right to develop geothermal resource; attaches; exception.
66-1104 - Owner of mineral estate; right of entry; lease of state-owned geothermal resources.
66-1106 - Development and production of geothermal resources; provisions applicable.
66-1214 - Motor fuel dispensers; label requirements; penalty.
66-1225 - Reformulated gasoline; requirements for sale.
66-1227 - Methyl tertiary butyl ether; restriction.
66-1301 - Transferred to section 66-1330.
66-1303 - Transferred to section 66-1333.
66-1315 - Transferred to section 66-1339.
66-1316 - Transferred to section 66-1340.
66-1321.01 - Transferred to section 66-1341.
66-1324 - Transferred to section 66-1342.
66-1325 - Transferred to section 66-1343.
66-1326 - Transferred to section 66-1344.
66-1327 - Transferred to section 66-1345.
66-1328 - Transferred to section 66-1346.
66-1329 - Transferred to section 66-1347.
66-1331 - Legislative findings.
66-1334 - Agricultural Alcohol Fuel Tax Fund; created; use; investment.
66-1335 - Nebraska Ethanol Board; established; terms; vacancy; meetings; expenses.
66-1337 - Board; administrative powers.
66-1338 - National ethanol promotion group; board; powers.
66-1339 - Federal funds; solicitation; use.
66-1340 - Board; accept property; powers.
66-1341 - Application; information confidential.
66-1342 - Repayment of loan; other funds; remittance.
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.
66-1345.05 - Funds received by the Department of Revenue; disposition.
66-1348 - Investment agreements; act; how construed.
66-1349 - Ethanol facility eligible for tax credits or incentives; employ residents.
66-1351 - Treated seed; use prohibited; when.
66-1352 - Toxic chemicals; University of Nebraska conduct assessment.
66-1404 - Cooperative fuel tax agreements; local reciprocal exemption agreements; authorized.
66-1405 - Tax rate; how determined; setoff authorized.
66-1406 - Agreements; provisions.
66-1406.01 - License required; when.
66-1406.02 - License; director; powers.
66-1407 - Excess tax paid; credit.
66-1409 - Director; disclose information; when.
66-1410 - Rules and regulations.
66-1411 - Legal remedies; appeals; rules and regulations.
66-1411.01 - Director; enforcement powers.
66-1412 - Agreement; controlling provisions.
66-1413 - Contract to administer act; authorized.
66-1415 - Decal fee; Motor Carrier Division Cash Fund; use.
66-1416 - Sections; purpose; terms, defined.
66-1417 - Trip permit or payment of motor fuels taxes; required; violation; penalty.
66-1418 - Trip permits; issuance; fees.
66-1420 - Department; powers and duties.
66-1421 - Filing of amended return; interest; waiver of penalty; waiver of interest.
66-1424 - Department; examine return; deficiency; final assessment; challenge; extension.
66-1428 - Taxes, interest, and penalties; remittance.
66-1502 - Statement of purpose.
66-1503 - Definitions, where found.
66-1504 - Department, defined.
66-1513 - Remedial action, defined.
66-1514 - Responsible person, defined.
66-1514.01 - Supplier, defined.
66-1515.01 - Third-party claim, defined.
66-1516 - Responsibility for release or third-party claim; avoidance; prohibited; when.
66-1517 - Reimbursement for remedial actions and third-party claims; act; how construed.
66-1518 - Rules and regulations; schedule of rates; use.
66-1519 - Petroleum Release Remedial Action Cash Fund; created; use; investment.
66-1520 - Owner of registered tank; petroleum release remedial action fee; amount.
66-1523 - Reimbursement; amount; limitations; Prompt Payment Act applicable.
66-1524 - State not liable; when; payment of principal and interest on unpaid applications.
66-1526 - Reimbursement; not subject to legal process or attachment; when.
66-1527 - Failure to complete remedial action; reimburse fund.
66-1528 - Person receiving conveyance; action; not barred.
66-1529 - Reimbursement; assignment; authorized.
66-1529.01 - Remedial action; fixtures and tangible personal property; treatment.
66-1529.02 - Remedial actions by department; third-party claims; recovery of expenses.
66-1530 - Department; federal funding; duty.
66-1531 - Claim under State Miscellaneous Claims Act authorized; procedure; limitations.
66-1603 - Definitions, where found.
66-1608 - Industry trade association, defined.
66-1609 - Manufacturer and distributor of liquefied petroleum gas equipment, defined.
66-1610 - Odorized propane, defined.
66-1613 - Qualified industry organization, defined.
66-1615 - Retail marketer, defined.
66-1616 - Wholesaler, supplier, or importer, defined.
66-1617 - Propane Education and Research Council; referendum for creation; approval.
66-1618 - Council; members; appointment; terms.
66-1619 - Council; powers and duties; rules and regulations.
66-1620 - Council; implement act; use of funds.
66-1621 - Propane education and research fee; collection and use.
66-1624 - Council; suspension or termination; referendum.
66-1625 - Price of propane; legislative intent.
66-1803 - Exemptions from act; conditions; action to determine.
66-1804 - Commission; powers; act, how construed.
66-1805 - Rules and regulations; commission; additional powers; Attorney General; duties.
66-1806 - Jurisdictional utilities; filings required.
66-1807 - Commission; powers; how construed.
66-1808 - Rate changes; term or condition of service; when effective.
66-1809 - Commission; investigations authorized; hearing; powers.
66-1811 - Complaint; investigation; hearing; where held; commission; powers.
66-1812 - Rate proceeding; intervention by county or city.
66-1813 - Proceedings for review; parties; rights and privileges.
66-1814 - Action of commission; review.
66-1815 - Jurisdictional utility; reports; failure to file; penalty.
66-1816 - Jurisdictional utility; ownership of competitor; prohibited; when.
66-1817 - Completion and dedication of property.
66-1818 - Commission; examinations and audits; authorized.
66-1819 - Nonregulated private enterprise; how treated.
66-1820 - Franchise ordinances; requirements.
66-1821 - Franchise or certificate of convenience; restrictions.
66-1822 - Prohibited acts; penalty.
66-1823 - Criminal and civil proceedings to compel compliance.
66-1824 - Federal actions; commission; powers.
66-1825 - Rates; requirements.
66-1826 - Payment of dividends; limitation.
66-1827 - Encumbrance of property; limitation.
66-1828 - Reorganization or change of control; approval required.
66-1829 - Disclosure of information; limitations.
66-1830 - Office of public advocate; created; duties; appointment; qualifications.
66-1831 - Public advocate; powers.
66-1832 - Office of public advocate; administration.
66-1833 - Public advocate; access to information; limitations.
66-1834 - Public advocate; records; how kept.
66-1835 - Public advocate; ex parte communications.
66-1836 - Investigations; powers.
66-1837 - Commission; contract for services.
66-1838 - General rate filings; requirements.
66-1840 - Commission; investigation expenses; assessment against jurisdictional utility; procedure.
66-1842 - Public Service Commission Regulation Fund; created; use; investment.
66-1843 - Jurisdictional utility; failure to pay assessment; procedure.
66-1844 - Jurisdictional utility; objections to assessment; procedure.
66-1845 - Jurisdictional utility; assessment; action to recover.
66-1846 - Action to recover assessment; requirements.
66-1847 - Public natural gas utilities; requirements.
66-1848 - Competitive natural gas providers and aggregators; terms, defined.
66-1850 - Act; enforcement; prior law; applicability.
66-1851 - Jurisdictional utility; customer choice or other programs; how treated.
66-1852 - Extension of natural gas mains or other services; limitations.
66-1853 - Certificate of public convenience; requirements.
66-1854 - Cost of gas supply; effect on rate schedules; procedure.
66-1855 - Banded rates; commission; powers.
66-1856 - Construction of new facilities; prior approval not required.
66-1857 - Rights and remedies; how construed.
66-1858 - Metropolitan utilities district; solicitations prohibited; proposals authorized; when.
66-1859 - Enlargement or extension of area; applicability of sections.
66-1860 - Enlargement or extension of area; considerations.
66-1861 - Enlargement or extension of area; rebuttable presumptions.
66-1862 - Duplicative gas mains or services; prohibited.
66-1863 - Enlargement or extension of area; review by Public Service Commission; when required.
66-1864 - Enlargement or extension of area; records; open to public; use.
66-2101 - Legislative declaration.
66-2103 - City; utilization of funds; powers.
66-2104 - Rural infrastructure development; jurisdictional utility; powers.
66-2105 - Jurisdictional utility; consider factors.
66-2106 - Jurisdictional utility; applicability of other law.
66-2107 - Sections; applicability.
66-2202 - Renewable Fuel Infrastructure Program; created.
66-2203 - Grant; application; ethanol infrastructure project; eligibility for grant.
66-2204 - Application; contents.
66-2205 - Department; determine amount of grants; cost-share agreement; award; limitation.
66-2206 - Retail motor fuel site; requirements.
66-2207 - Renewable Fuel Infrastructure Fund; created; use; investment.
66-2301 - Nebraska Hydrogen Hub Industry Work Group; members; duties.