2006 Nebraska Revised Statutes - § 66-686 — Terms, defined.

Section 66-686
Terms, defined.

For purposes of the Alternative Fuel Tax Act:

(1) Alternative fuel includes electricity, solar power, and any other source of energy not otherwise taxed under the motor fuel laws which is used to power a motor vehicle. Alternative fuel does not include motor vehicle fuel as defined in section 66-482, diesel fuel as defined in section 66-482, or compressed fuel as defined in section 66-6,100;

(2) Department means the Motor Fuel Tax Enforcement and Collection Division of the Department of Revenue;

(3) Motor vehicle has the same definition as in section 60-339; and

(4) Person means any individual, firm, partnership, limited liability company, company, agency, association, corporation, state, county, municipality, or other political subdivision.

Source:

Laws 1994, LB 1160, § 37

Laws 1995, LB 182, § 46

Laws 2004, LB 983, § 36

Laws 2005, LB 274, § 268

~Revised Statutes Supplement, 2006