Nebraska Revised Statutes
Chapter 66 - Oils, Fuels, and Energy
66-482 - Terms, defined.

66-482. Terms, defined.
For purposes of sections 66-482 to 66-4,149:
(1) Motor vehicle shall have the same definition as in section 60-339;
(2) Motor vehicle fuel shall include all products and fuel commonly or commercially known as gasoline, including casing head or natural gasoline, and shall include any other liquid and such other volatile and inflammable liquids as may be produced, compounded, or used for the purpose of operating or propelling motor vehicles, motorboats, or aircraft or as an ingredient in the manufacture of such fuel. Agricultural ethyl alcohol produced for use as a motor vehicle fuel shall be considered a motor vehicle fuel. Motor vehicle fuel shall not include the products commonly known as methanol, kerosene oil, kerosene distillate, crude petroleum, naphtha, and benzine with a boiling point over two hundred degrees Fahrenheit, residuum gas oil, smudge oil, leaded automotive racing fuel with an American Society of Testing Materials research method octane number in excess of one hundred five, and any petroleum product with an initial boiling point under two hundred degrees Fahrenheit, a ninety-five percent distillation (recovery) temperature in excess of four hundred sixty-four degrees Fahrenheit, an American Society of Testing Materials research method octane number less than seventy, and an end or dry point of distillation of five hundred seventy degrees Fahrenheit maximum;
(3) Agricultural ethyl alcohol shall mean ethyl alcohol produced from cereal grains or agricultural commodities grown within the continental United States and which is a finished product that is a nominally anhydrous ethyl alcohol meeting American Society for Testing and Materials D4806 standards. For the purpose of sections 66-482 to 66-4,149, the purity of the ethyl alcohol shall be determined excluding denaturant and the volume of alcohol blended with gasoline for motor vehicle fuel shall include the volume of any denaturant required pursuant to law;
(4) Alcohol blend shall mean a blend of agricultural ethyl alcohol in gasoline or other motor vehicle fuel, such blend to contain not less than five percent by volume of alcohol;
(5) Supplier shall mean any person who owns motor fuels imported by barge, barge line, or pipeline and stored at a barge, barge line, or pipeline terminal in this state;
(6) Distributor shall mean any person who acquires ownership of motor fuels directly from a producer or supplier at or from a barge, barge line, pipeline terminal, or ethanol or biodiesel facility in this state;
(7) Wholesaler shall mean any person, other than a producer, supplier, distributor, or importer, who acquires motor fuels for resale;
(8) Retailer shall mean any person who acquires motor fuels from a producer, supplier, distributor, wholesaler, or importer for resale to consumers of such fuel;
(9) Importer shall mean any person who owns motor fuels at the time such fuels enter the State of Nebraska by any means other than barge, barge line, or pipeline. Importer shall not include a person who imports motor fuels in a tank directly connected to the engine of a motor vehicle, train, watercraft, or airplane for purposes of providing fuel to the engine to which the tank is connected;
(10) Exporter shall mean any person who acquires ownership of motor fuels from any licensed producer, supplier, distributor, wholesaler, or importer exclusively for use or resale in another state;
(11) Gross gallons shall mean measured gallons without adjustment or correction for temperature or barometric pressure;
(12) Diesel fuel shall mean all combustible liquids and biodiesel which are suitable for the generation of power for diesel-powered vehicles, except that diesel fuel shall not include kerosene;
(13) Compressed fuel shall mean any fuel defined as compressed fuel in section 66-6,100;
(14) Person shall mean any individual, firm, partnership, limited liability company, company, agency, association, corporation, state, county, municipality, or other political subdivision. Whenever a fine or imprisonment is prescribed or imposed in sections 66-482 to 66-4,149, the word person as applied to a partnership, a limited liability company, or an association shall mean the partners or members thereof;
(15) Department shall mean the Department of Revenue;
(16) Semiannual period shall mean either the period which begins on January 1 and ends on June 30 of each year or the period which begins on July 1 and ends on December 31 of each year;
(17) Producer shall mean any person who manufactures agricultural ethyl alcohol or biodiesel at an ethanol or biodiesel facility in this state;
(18) Highway shall mean every way or place generally open to the use of the public for the purpose of vehicular travel, even though such way or place may be temporarily closed or travel thereon restricted for the purpose of construction, maintenance, repair, or reconstruction;
(19) Kerosene shall mean kerosene meeting the specifications as found in the American Society for Testing and Materials publication D3699 entitled Standard Specifications for Kerosene;
(20) Biodiesel shall mean mono-alkyl esters of long chain fatty acids derived from vegetable oils or animal fats which conform to American Society for Testing and Materials D6751 specifications for use in diesel engines. Biodiesel refers to the pure fuel before blending with diesel fuel;
(21) Motor fuels shall mean motor vehicle fuel, diesel fuel, aircraft fuel, or compressed fuel;
(22) Ethanol facility shall mean a plant which produces agricultural ethyl alcohol; and
(23) Biodiesel facility shall mean a plant which produces biodiesel.
Source

Cross References

Annotations

Motor fuels tax law is constitutional. State v. Cheyenne County, 127 Neb. 619, 256 N.W. 67 (1934).


Dry cleaner's solvents capable of use for operating motor vehicles are subject to tax. Pantorium v. McLaughlin, 116 Neb. 61, 215 N.W. 798 (1927).


The Nebraska gasoline tax is an excise tax upon use of gasoline, and is collected for convenience from the dealer. Standard Oil Co. v. Kurtz, 330 F.2d 178 (8th Cir. 1964).

Structure Nebraska Revised Statutes

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.

66-107 - Violation; penalty.

66-202 - Terms, defined.

66-203 - Rebate for qualified clean-burning motor vehicle fuel property.

66-204 - Clean-burning Motor Fuel Development Fund; created; use; investment.

66-301 - Terms, defined.

66-302 - Department of Environment and Energy; state plan for regulating carbon dioxide emissions; duties.

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.

66-482 - Terms, defined.

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

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.

66-489.02 - Producer, supplier, distributor, wholesaler, or importer; tax on average wholesale price of gasoline; credit to Highway Trust Fund; use; allocation.

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; credits and refunds; balance to Highway Cash 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.

66-4,104 - 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.

66-4,138 - Note: This section was transferred in 1991 from section 66-471. Laws 1985, LB 346, section 9 provided for a repeal of section 66-471 with an operative date of January 1, 1993.

66-4,139 - Note: This section was transferred in 1991 from section 66-472. Laws 1985, LB 346, section 9 provided for a repeal of section 66-472 with an operative date of January 1, 1993.

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 Transportation; provide information.

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.

66-503 - 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.

66-610.01 - 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.

66-697 - Act, how cited.

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.

66-6,109.01 - Fuel used for buses; exemption from tax; when; equalization fee; section, how construed; refund.

66-6,109.02 - Retailer; tax on average wholesale price of gasoline; credit to Highway Trust Fund; use; allocation.

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.

66-719.01 - 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.

66-723 - 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.

66-739 - 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.

66-821 - Terms, defined.

66-822 - Department; motor vehicles; use of gasohol.

66-823 - Department; gasohol; storage and dispensing facilities.

66-824 - Department; gasohol; use; conditions.

66-825 - Unconstitutional.

66-826 - Unconstitutional.

66-827 - Unconstitutional.

66-828 - Unconstitutional.

66-829 - Unconstitutional.

66-830 - Unconstitutional.

66-831 - Unconstitutional.

66-832 - Unconstitutional.

66-833 - Unconstitutional.

66-834 - Unconstitutional.

66-835 - Unconstitutional.

66-836 - Unconstitutional.

66-837 - Unconstitutional.

66-838 - Unconstitutional.

66-839 - Unconstitutional.

66-840 - Unconstitutional.

66-841 - Unconstitutional.

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.

66-908 - Structure, 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.

66-911.01 - Solar agreement; wind agreement; land right or option to secure a land right; requirements.

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.

66-914 - Solar energy systems; wind energy conversion systems; restricted by regulation or ordinance; variance or exception; when granted.

66-1001 - Energy conservation and efficiency; legislative findings.

66-1002 - Definitions, sections found.

66-1003 - Customer, defined.

66-1004 - Energy conservation measure, defined.

66-1005 - Loan, defined.

66-1006 - Utility, defined.

66-1007 - Utility; initiate and administer loans.

66-1008 - Utility; loans; restrictions.

66-1009 - Loan; repayment plan; default; use; lien; limitation; Director of Environment and Energy; duties.

66-1010 - Utilities; supplemental powers.

66-1011 - Loan; use; limitation.

66-1060 - Legislative findings.

66-1061 - Section and repeal of section, how construed.

66-1062 - Terms, defined.

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.

66-1102 - Terms, defined.

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.

66-1105 - Geothermal resource development; conditions; permit; Department of Natural Resources; adopt rules and regulations.

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.

66-1226 - Standard Specifications for Automotive Spark Ignition Engine Fuels; adoption by reference; sale of fuels; requirements; violations; penalties.

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.

66-1330 - Act, how cited.

66-1331 - Legislative findings.

66-1332 - Public policy.

66-1333 - Terms, defined.

66-1334 - Agricultural Alcohol Fuel Tax Fund; created; use; investment.

66-1335 - Nebraska Ethanol Board; established; terms; vacancy; meetings; expenses.

66-1336 - Administrator.

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.

66-1401 - Act, how cited.

66-1402 - Purpose of act.

66-1403 - Terms, defined.

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.

66-1408 - Audits authorized.

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.

66-1414 - Fuel tax; disposition; Motor Carrier Services Division Distributive Fund; created; use; investment.

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.

66-1419 - Records; required.

66-1420 - Department; powers and duties.

66-1421 - Filing of amended return; interest; waiver of penalty; waiver of interest.

66-1422 - Suspension of license or permit; reasons; notice; hearing; order; revocation; reinstatement fee; request to reinstate revoked license.

66-1423 - Notice.

66-1424 - Department; examine return; deficiency; final assessment; challenge; extension.

66-1425 - Personal liability; challenge of department's determination; petition for redetermination; hearing; notice; immediate collection of taxes.

66-1426 - Interest.

66-1427 - Department; powers.

66-1428 - Taxes, interest, and penalties; remittance.

66-1501 - Act, how cited.

66-1502 - Statement of purpose.

66-1503 - Definitions, where found.

66-1504 - Department, defined.

66-1506 - Fund, defined.

66-1507 - Importer, defined.

66-1508 - Operator, defined.

66-1509 - Owner, defined.

66-1510 - Petroleum, defined.

66-1511 - Refiner, defined.

66-1512 - Release, defined.

66-1513 - Remedial action, defined.

66-1514 - Responsible person, defined.

66-1514.01 - Supplier, defined.

66-1515 - Tank, 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.

66-1519.01 - Petroleum Release Remedial Action Cash Fund; transfer to Wastewater Treatment Facilities Construction Loan Fund; authorized; repayment; contracts authorized.

66-1520 - Owner of registered tank; petroleum release remedial action fee; amount.

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.

66-1523 - Reimbursement; amount; limitations; Prompt Payment Act applicable.

66-1524 - State not liable; when; payment of principal and interest on unpaid applications.

66-1525 - Reimbursement; application; procedure; State Fire Marshal; duties; reduction of reimbursement; notification required.

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.

66-1601 - Act, how cited.

66-1602 - Purposes of act.

66-1603 - Definitions, where found.

66-1604 - Bulk, defined.

66-1605 - Council, defined.

66-1606 - Education, defined.

66-1607 - Industry, defined.

66-1608 - Industry trade association, defined.

66-1609 - Manufacturer and distributor of liquefied petroleum gas equipment, defined.

66-1610 - Odorized propane, defined.

66-1611 - Person, defined.

66-1612 - Propane, defined.

66-1613 - Qualified industry organization, defined.

66-1614 - Research, 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.

66-1622 - Act; how construed.

66-1623 - Retail marketers; liability insurance; employees; training requirements; violation; penalty.

66-1624 - Council; suspension or termination; referendum.

66-1625 - Price of propane; legislative intent.

66-1626 - Collection of fees.

66-1627 - Venue.

66-1801 - Act, how cited.

66-1802 - Terms, defined.

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.

66-1810 - Service to high-volume ratepayers, agricultural ratepayers, and interruptible ratepayers; jurisdictional utility; 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.

66-1839 - Municipal Rate Negotiations Revolving Loan Fund; created; use; administration; audit; investment; loan repayment.

66-1840 - Commission; investigation expenses; assessment against jurisdictional utility; procedure.

66-1841 - Commission; determination of total expenditures; assessment against jurisdictional utilities; limitation.

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.

66-1849 - Competitive natural gas providers and aggregators; certification by commission; costs and expenses; allocation.

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.

66-1865 - Jurisdictional utility; application and proposed rate schedules; filing; commission; powers.

66-1866 - 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.

66-1867 - 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.

66-1868 - Rural infrastructure development; rural infrastructure surcharge tariff; filing in additional filings; agreement; contents; gas supply cost adjustment tariff; collection; refund; billing.

66-2001 - Natural Gas Fuel Board; established; members; terms; vacancy; meetings; duties; Department of Environment and Energy; administrative support.

66-2101 - Legislative declaration.

66-2102 - Terms, defined.

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.

66-2201 - Terms, defined.

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.