Article 4 - MOTOR VEHICLE FUEL TAX
- Section 66-401 - Transferred
- Section 66-402 - Transferred
- Section 66-403 - Transferred
- Section 66-404 - Transferred
- Section 66-405 - [Repealed]
- Section 66-405.01 - [Repealed]
- Section 66-406 - [Repealed]
- Section 66-407 - Transferred
- Section 66-408 - Transferred
- Section 66-409 - Transferred
- Section 66-410 - Transferred
- Section 66-410.01 - Transferred
- Section 66-410.02 - Transferred
- Section 66-410.03 - Transferred
- Section 66-410.04 - Transferred
- Section 66-410.05 - Transferred
- Section 66-410.06 - [Repealed]
- Section 66-410.07 - [Repealed]
- Section 66-411 - Transferred
- Section 66-412 - Transferred
- Section 66-413 - [Repealed]
- Section 66-414 - Transferred
- Section 66-415 - Transferred
- Section 66-416 - [Repealed]
- Section 66-416.01 - [Repealed]
- Section 66-417 - [Repealed]
- Section 66-418 - [Repealed]
- Section 66-418.01 - [Repealed]
- Section 66-418.02 - Transferred
- Section 66-418.03 - [Repealed]
- Section 66-419 - [Repealed]
- Section 66-420 - Transferred
- Section 66-421 - Transferred
- Section 66-422 - [Repealed]
- Section 66-423 - [Repealed]
- Section 66-423.01 - Transferred
- Section 66-423.02 - Transferred
- Section 66-424 - Transferred
- Section 66-424.01 - [Repealed]
- Section 66-424.02 - [Repealed]
- Section 66-424.03 - [Repealed]
- Section 66-425 - [Repealed]
- Section 66-426 - [Repealed]
- Section 66-426.01 - Transferred
- Section 66-427 - [Repealed]
- Section 66-428 - Transferred
- Section 66-429 - Transferred
- Section 66-430 - [Repealed]
- Section 66-431 - [Repealed]
- Section 66-432 - [Repealed]
- Section 66-433 - Transferred
- Section 66-434 - Transferred
- Section 66-435 - Transferred
- Section 66-436 - Transferred
- Section 66-437 - Transferred
- Section 66-438 - Transferred
- Section 66-439 - Transferred
- Section 66-440 - Transferred
- Section 66-441 - Transferred
- Section 66-442 - Transferred
- Section 66-443 - [Repealed]
- Section 66-444 - Transferred
- Section 66-445 - Transferred
- Section 66-446 - Transferred
- Section 66-447 - Transferred
- Section 66-448 - Transferred
- Section 66-449 - Transferred
- Section 66-449.01 - Transferred
- Section 66-450 - Transferred
- Section 66-451 - [Repealed]
- Section 66-452 - Transferred
- Section 66-453 - [Repealed]
- Section 66-454 - [Repealed]
- Section 66-455 - [Repealed]
- Section 66-456 - [Repealed]
- Section 66-457 - [Repealed]
- Section 66-458 - Transferred
- Section 66-459 - Transferred
- Section 66-460 - Transferred
- Section 66-461 - Transferred
- Section 66-461.01 - Transferred
- Section 66-462 - Transferred
- Section 66-463 - [Repealed]
- Section 66-464 - [Repealed]
- Section 66-465 - Transferred
- Section 66-465.01 - [Repealed]
- Section 66-466 - [Repealed]
- Section 66-467 - Transferred
- Section 66-467.01 - Transferred
- Section 66-468 - Transferred
- Section 66-469 - Transferred
- Section 66-470 - Transferred
- Section 66-471 - Transferred
- Section 66-472 - Transferred
- Section 66-473 - Transferred
- Section 66-474 - Transferred
- Section 66-474.01 - Transferred
- Section 66-475 - Transferred
- Section 66-476 - Transferred
- Section 66-477 - Transferred
- Section 66-478 - Transferred
- Section 66-479 - Transferred
- Section 66-480 - Transferred
- Section 66-481 - Transferred
- Section 66-482 - Terms, defined
- Section 66-483 - Producer, supplier, distributor, wholesaler, importer, or exporter; application for license; contents
- Section 66-484 - Producer, supplier, distributor, wholesaler, importer, or exporter; license required
- Section 66-485 - Producer, supplier, distributor, wholesaler, exporter, or importer; security
- Section 66-486 - Motor fuel tax; collection; commission
- Section 66-487 - Producer, supplier, distributor, wholesaler, exporter, and importer; records required
- Section 66-488 - Producer, supplier, distributor, wholesaler, importer, and exporter; return; contents
- Section 66-489 - Producer, supplier, distributor, wholesaler, or importer; motor fuel tax; excise tax; amount; when payable; exemptions; equalization fee
- Section 66-489.01 - Motor fuels blending agent or fuel expander; when taxed
- Section 66-489.02 - Producer, supplier, distributor, wholesaler, or importer; tax on average wholesale price of gasoline; credit to Highway Trust Fund; use; allocation
- Section 66-490 - [Repealed]
- Section 66-491 - [Repealed]
- Section 66-492 - [Repealed]
- Section 66-493 - [Repealed]
- Section 66-494 - [Repealed]
- Section 66-495 - Purchase of undyed diesel fuel; exemption certificate; requirements; prohibited acts; penalty
- Section 66-495.01 - Diesel fuels; restrictions on use; inspections authorized; violations; penalties; government vehicles; treatment
- Section 66-496 - Stored fuel; payment of tax; when; reports
- Section 66-497 - [Repealed]
- Section 66-498 - Tax previously paid; credit allowed; when
- Section 66-499 - Tax received; credit to Highway Trust Fund; credits and refunds; balance to Highway Cash Fund
- Section 66-4,100 - Highway Cash Fund; Roads Operations Cash Fund; created; use; investment
- Section 66-4,101 - Highway Allocation Fund; share of counties and municipalities; how used
- Section 66-4,102 - Highway Allocation Fund; street intersection, defined
- Section 66-4,103 - Interstate commerce exemption
- Section 66-4,104 - Transferred
- Section 66-4,105 - [Operative 1/1/2025] Motor fuels; electric energy; use; excise tax; amount
- Section 66-4,106 - Excise tax; payment; report; duty to collect
- Section 66-4,107 - Transferred
- Section 66-4,108 - Transferred
- Section 66-4,109 - Transferred
- Section 66-4,110 - Transferred
- Section 66-4,111 - Transferred
- Section 66-4,112 - Transferred
- Section 66-4,113 - Transferred
- Section 66-4,114 - Motor fuels; importation; liable for tax; exception
- Section 66-4,115 - [Repealed]
- Section 66-4,116 - Motor fuels; transportation; interstate commerce exempt
- Section 66-4,117 - Motor vehicle fuel tax law; enforcement; rules and regulations
- Section 66-4,118 - [Repealed]
- Section 66-4,119 - [Repealed]
- Section 66-4,120 - [Repealed]
- Section 66-4,121 - [Repealed]
- Section 66-4,122 - [Repealed]
- Section 66-4,123 - [Repealed]
- Section 66-4,124 - [Repealed]
- Section 66-4,124.01 - Tax credit gasoline; certain purchases; repeal of section, effect
- Section 66-4,125 - [Repealed]
- Section 66-4,126 - [Repealed]
- Section 66-4,127 - [Repealed]
- Section 66-4,128 - [Repealed]
- Section 66-4,129 - [Repealed]
- Section 66-4,130 - [Repealed]
- Section 66-4,131 - [Repealed]
- Section 66-4,132 - [Repealed]
- Section 66-4,133 - [Repealed]
- Section 66-4,134 - [Repealed]
- Section 66-4,135 - [Repealed]
- Section 66-4,136 - [Repealed]
- Section 66-4,137 - [Repealed]
- Section 66-4,140 - Motor fuels; excise tax; disposition; payment
- Section 66-4,141 - Excise tax; tax rate per gallon; computations
- Section 66-4,142 - [Repealed]
- Section 66-4,143 - Materiel administrator; submit report; contents
- Section 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
- Section 66-4,145 - Additional excise tax
- Section 66-4,146 - Fuels; use; additional excise tax
- Section 66-4,146.01 - [Repealed]
- Section 66-4,147 - Receipts from excise tax; disposition
- Section 66-4,147.01 - Taxes, interest, and penalties; disposition
- Section 66-4,148 - Highway Allocation Fund; distribution of funds
- Section 66-4,149 - Rules and regulations
- Section 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
- Section 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