Nebraska Revised Statutes
Chapter 66 - Oils, Fuels, and Energy
66-726 - Refund; when allowed; procedures.

66-726. Refund; when allowed; procedures.
(1) The department may adjust all errors in payment, refund tax paid on motor fuel destroyed, refund tax overpaid on motor fuel, and refund an amount equal to the per-gallon tax imposed by this state on sales of motor fuel on which tax was paid in this state but which was sold in a state other than Nebraska.
(2)(a) Motor fuels shall be exempt from the taxes imposed by sections 66-489, 66-489.02, 66-4,105, 66-4,140, 66-4,145, and 66-4,146 when the fuels are used for agricultural, quarrying, industrial, or other nonhighway use.
(b) The department shall refund tax paid on motor fuels used for an exempt purpose. The purchaser of tax-paid motor fuels used for an exempt purpose shall file a claim for refund with the department on forms prescribed by the department and shall provide such documentation and maintain such records as the department reasonably requires to substantiate that the fuels were used for exempt purposes.
(c) The refund claim shall include: (i) The name of claimant; (ii) the make, horsepower, and other mechanical description of machinery in which the motor fuels were used; (iii) a statement as to the source or place of business where such motor fuels, used solely for agricultural, quarrying, industrial, or other nonhighway uses, were acquired; that no part of such motor fuels were used in propelling licensed motor vehicles; and that the motor fuels for which refund of the tax thereon is claimed were used solely for agricultural, quarrying, industrial, or other nonhighway uses; and (iv) any other information deemed necessary by the department.
(d) The department shall deduct (i) from each claim for refund of tax paid on purchases of motor vehicle fuels under this subsection two and one-quarter cents per gallon through December 31, 2004, and commencing January 1, 2010, and three and one-half cents per gallon commencing January 1, 2005, through December 31, 2009, of the tax paid and (ii) from each claim for refund of tax paid on purchases of diesel fuel under this subsection one cent per gallon of the tax paid.
(e) The department shall transmit monthly to the State Treasurer a report of the number of gallons of motor vehicle fuel for which refunds have been approved under this subsection. Through December 31, 2004, and commencing January 1, 2010, the State Treasurer shall thereupon transfer from the Highway Trust Fund to the Agricultural Alcohol Fuel Tax Fund one and one-quarter cents per gallon approved for refund, and commencing January 1, 2005, through December 31, 2009, the State Treasurer shall thereupon transfer from the Highway Trust Fund (a) to the Ethanol Production Incentive Cash Fund one and one-quarter cents per gallon approved for refund and (b) to the Agricultural Alcohol Fuel Tax Fund one and one-quarter cents per gallon approved for refund.
(3) No refund shall be allowed unless a claim is filed setting forth the circumstances by reason of which refund should be allowed. Such claim shall be filed with the department within three years from the date of the payment of the tax.
(4) In each calendar year, no claim for refund related to motor vehicle fuel, diesel fuel, aircraft fuel, or compressed fuel can be for an amount less than twenty-five dollars.
(5) The department shall administer and enforce this section. The department may call to its aid when necessary any member of the Nebraska State Patrol, any police officer, any county attorney, or the Attorney General. The employees of the department are empowered to stop and inspect motor vehicles, to inspect premises, and temporarily to impound motor vehicles or motor fuels when necessary to administer this section.
(6) The department may adopt and promulgate such rules and regulations as are necessary for the prompt and effective enforcement of this section.
(7) Any claimant for refund of motor fuels tax under this section who is unable to produce the original copy of any invoice to substantiate the refund for the reason that the same has been lost, mutilated, or destroyed may make proof of his or her claim by affidavit and such other evidence as may be required by the department, and if such claim is verified by investigation, such claim may be allowed.
(8) The changes made to this section by Laws 2004, LB 983, apply to motor fuels purchased during any tax year ending or deemed to end on or after January 1, 2005, under the Internal Revenue Code.
Source

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.