2017 Nebraska Revised Statutes
Chapter 66 - OILS, FUELS, AND ENERGY
66-4,146 Fuels; use; additional excise tax.
66-4,146. Fuels; use; additional excise tax.
(1) In addition to the tax imposed by sections 66-489, 66-489.02, 66-4,140, and 66-4,145, each producer, supplier, distributor, wholesaler, and importer required by section 66-489 to pay motor fuels taxes shall pay an excise tax in an amount set in subsection (2) of this section on all motor fuels used in the State of Nebraska.
(2) The tax shall be:
(a) Two and eight-tenths cents per gallon through December 31, 2015;
(b) Three and eight-tenths cents per gallon beginning on January 1, 2016, through December 31, 2016;
(c) Four and eight-tenths cents per gallon beginning on January 1, 2017, through December 31, 2017;
(d) Five and eight-tenths cents per gallon beginning on January 1, 2018, through December 31, 2018; and
(e) Six and eight-tenths cents per gallon beginning on January 1, 2019.
Source
- Laws 1980, LB 722, § 15;
- Laws 1985, LB 112, § 3;
- Laws 1988, LB 1039, § 9;
- R.S.1943, (1990), § 66-478;
- Laws 1991, LB 627, § 59;
- Laws 1994, LB 1160, § 79;
- Laws 2004, LB 983, § 29;
- Laws 2008, LB846, § 14;
- Laws 2015, LB610, § 4.
