66-489. Producer, supplier, distributor, wholesaler, or importer; motor fuel tax; excise tax; amount; when payable; exemptions; equalization fee; section, how construed; refund.
(1)(a) At the time of filing the return required by section 66-488, such producer, supplier, distributor, wholesaler, or importer shall, in addition to the tax imposed pursuant to sections 66-489.02, 66-4,140, 66-4,145, and 66-4,146 and in addition to the other taxes provided for by law, pay a tax in an amount set in subdivision (b) of this subsection upon all motor fuels as shown by such return, except that there shall be no tax on the motor fuels reported if (i) the required taxes on the motor fuels have been paid, (ii) the motor fuels have been sold to a licensed exporter exclusively for resale or use in another state, (iii) the motor fuels have been sold from a Nebraska barge line terminal, pipeline terminal, refinery, or ethanol or biodiesel facility, including motor fuels stored offsite in bulk, by a licensed producer or supplier to a licensed distributor, (iv) the motor fuels have been sold by a licensed distributor or licensed importer to a licensed distributor or to a licensed wholesaler and the seller acquired ownership of the motor fuels directly from a licensed producer or supplier at or from a refinery, barge, barge line, pipeline terminal, or ethanol or biodiesel facility, including motor fuels stored offsite in bulk, in this state or was the first importer of such fuel into this state, or (v) as otherwise provided in this section. Such producer, supplier, distributor, wholesaler, or importer shall remit such tax to the department.
(b) The tax shall be:
(i) Seven and one-half cents per gallon through December 31, 2015;
(ii) Eight cents per gallon beginning on January 1, 2016, through December 31, 2016;
(iii) Eight and one-half cents per gallon beginning on January 1, 2017, through December 31, 2017;
(iv) Nine cents per gallon beginning on January 1, 2018, through December 31, 2018; and
(v) Nine and one-half cents per gallon beginning on January 1, 2019.
(2) As part of filing the return required by section 66-488, each producer of ethanol shall, in addition to other taxes imposed by the motor fuel laws, pay an excise tax of one and one-quarter cents per gallon through December 31, 2004, and commencing January 1, 2010, and two and one-half cents per gallon commencing January 1, 2005, through December 31, 2009, on natural gasoline purchased for use as a denaturant by the producer at an ethanol facility. All taxes, interest, and penalties collected under this subsection shall be remitted to the State Treasurer for credit to the Agricultural Alcohol Fuel Tax Fund, except that commencing January 1, 2005, through December 31, 2009, one and one-quarter cents per gallon of such excise tax shall be credited to the Ethanol Production Incentive Cash Fund. For fiscal years 2007-08 through 2011-12, if the total receipts from the excise tax authorized in this subsection and designated for deposit in the Agricultural Alcohol Fuel Tax Fund exceed five hundred fifty thousand dollars, the State Treasurer shall deposit amounts in excess of five hundred fifty thousand dollars in the Ethanol Production Incentive Cash Fund.
(3)(a) Motor fuels, methanol, and all blending agents or fuel expanders shall be exempt from the taxes imposed by this section and sections 66-489.02, 66-4,105, 66-4,140, 66-4,145, and 66-4,146, when the fuels are used for buses equipped to carry more than seven persons for hire and engaged entirely in the transportation of passengers for hire within municipalities or within a radius of six miles thereof.
(b) The owner or agent of any bus equipped to carry more than seven persons for hire and engaged entirely in the transportation of passengers for hire within municipalities, or within a radius of six miles thereof, in lieu of the excise tax provided for in this section, shall pay an equalization fee of a sum equal to twice the amount of the registration fee applicable to such vehicle under the laws of this state. Such equalization fee shall be paid in the same manner as the registration fee and be disbursed and allocated as registration fees.
(c) Nothing in this section shall be construed as permitting motor fuels to be sold tax exempt. The department shall refund tax paid on motor fuels used in buses deemed exempt by this section.
(4) Natural gasoline purchased for use as a denaturant by a producer at an ethanol facility as defined in section 66-1333 shall be exempt from the motor fuels tax imposed by subsection (1) of this section as well as the tax imposed pursuant to sections 66-489.02, 66-4,140, 66-4,145, and 66-4,146.
(5) Unless otherwise provided by an agreement entered into between the State of Nebraska and the governing body of any federally recognized Indian tribe within the State of Nebraska, motor fuels purchased on a Nebraska Indian reservation where the purchaser is a Native American who resides on the reservation shall be exempt from the motor fuels tax imposed by this section as well as the tax imposed pursuant to sections 66-489.02, 66-4,140, 66-4,145, and 66-4,146.
(6) Motor fuels purchased for use by the United States Government or its agencies shall be exempt from the motor fuels tax imposed by this section as well as the tax imposed pursuant to sections 66-489.02, 66-4,140, 66-4,145, and 66-4,146.
(7) In the case of diesel fuel, there shall be no tax on the motor fuels reported if (a) the diesel fuel has been indelibly dyed and chemically marked in accordance with regulations issued by the Secretary of the Treasury of the United States under 26 U.S.C. 4082 or (b) the diesel fuel contains a concentration of sulphur in excess of five-hundredths percent by weight or fails to meet a cetane index minimum of forty and has been indelibly dyed in accordance with regulations promulgated by the Administrator of the Environmental Protection Agency pursuant to 42 U.S.C. 7545.
Source
Annotations
Question of proper method of allocation and distribution of gas tax raised. State ex rel. Heintze v. County of Adams, 162 Neb. 127, 75 N.W.2d 539 (1956).
Tax is an excise tax upon use and distribution of gasoline in the state and does not violate the commerce clause or due process and equal protection clauses of the United States Constitution. State v. Smith, 135 Neb. 423, 281 N.W. 851 (1938); Burke v. Bass, 123 Neb. 297, 242 N.W. 606 (1932).
Supreme Court refused to entertain jurisdiction of suit, under declaratory judgments act, to declare gasoline tax collected under alleged unconstitutional act a trust fund. Arlington Oil Co. v. Hall, 130 Neb. 674, 266 N.W. 583 (1936).
This section, prior to its amendment in 1937, was declared unconstitutional as a violation of section 1, Article II, and section 1, Article III, Constitution of Nebraska. Smithberger v. Banning, 130 Neb. 354, 265 N.W. 10 (1936); Smithberger v. Banning, 129 Neb. 651, 262 N.W. 492 (1935).
County is not exempt from payment of excise tax. 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).
Tax imposed by this section has its realistic impact upon the consumer. Standard Oil Co. v. Kurtz, 330 F.2d 178 (8th Cir. 1964).
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.