2006 Nebraska Revised Statutes - § 66-489 — Producer, supplier, distributor, wholesaler, or importer; motor fuel tax; excise tax; amount; when payable; exemptions; equalization fee; section, how construed; refund.

Section 66-489
Producer, supplier, distributor, wholesaler, or importer; motor fuel tax; excise tax; amount; when payable; exemptions; equalization fee; section, how construed; refund.

(1) 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 66-4,140, 66-4,145, and 66-4,146 and in addition to the other taxes provided for by law, pay a tax of ten and one-half cents per gallon upon all motor fuels as shown by such return, except that there shall be no tax on the motor fuels reported if (a) the required taxes on the motor fuels have been paid, (b) the motor fuels have been sold to a licensed exporter exclusively for resale or use in another state, (c) 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, (d) 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 (e) as otherwise provided in this section. Such producer, supplier, distributor, wholesaler, or importer shall remit such tax to the department.

(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.

(3)(a) Motor fuels, methanol, and all blending agents or fuel expanders shall be exempt from the taxes imposed by this section and sections 66-4,105, 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 66-4,140, 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 66-4,140, 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 66-4,140, 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:

Laws 1925, c. 172, § 5, p. 450

Laws 1927, c. 151, § 2, p. 406

Laws 1929, c. 149, § 4, p. 522

Laws 1929, c. 166, § 1, p. 572

C.S.1929, § 66-405

Laws 1931, c. 113, § 1, p. 331

Laws 1933, c. 106, § 4, p. 436

Laws 1933, c. 110, § 3, p. 449

Laws 1935, c. 161, § 1, p. 586

Laws 1935, Spec. Sess., c. 16, § 1, p. 128

Laws 1937, c. 148, § 1, p. 566

Laws 1939, c. 87, § 2, p. 367

Laws 1941, c. 133, § 1, p. 523

C.S.Supp.,1941, § 66-405

Laws 1943, c. 138, § 2(2), p. 474

Laws 1943, c. 141, § 1(2), p. 483

R.S.1943, § 66-410

Laws 1953, c. 225, § 1, p. 792

Laws 1955, c. 247, § 1, p. 780

Laws 1957, c. 282, § 1, p. 1028

Laws 1963, c. 376, § 3, p. 1211

Laws 1965, c. 391, § 1, p. 1249

Laws 1967, c. 397, § 3, p. 1248

Laws 1969, c. 528, § 4, p. 2161

Laws 1969, c. 529, § 1, p. 2167

Laws 1971, LB 776, § 2

Laws 1972, LB 1208, § 1

Laws 1977, LB 139, § 2

Laws 1977, LB 52, § 2

Laws 1979, LB 571, § 3

Laws 1980, LB 722, § 6

Laws 1981, LB 104, § 1

Laws 1981, LB 360, § 4

Laws 1985, LB 346, § 1

Laws 1988, LB 1039, § 3

Laws 1990, LB 1124, § 2

R.S.1943, (1990), § 66-410

Laws 1991, LB 627, § 16

Laws 1994, LB 1160, § 62

Laws 1996, LB 1121, § 3

Laws 2004, LB 983, § 12

Laws 2004, LB 1065, § 1

Laws 2006, LB 1003, § 5.

~ Revised Statutes Cumulative Supplement, 2006