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2017 Nebraska Revised Statutes
Chapter 66 - OILS, FUELS, AND ENERGY
66-498 Tax previously paid; credit allowed; when.
Universal Citation: NE Code § 66-498 (2017)
66-498. Tax previously paid; credit allowed; when.
If such tax has been paid upon any of the ingredients or compounds under the provisions of section 66-489, credit shall be allowed for such tax previously paid, in computing the tax upon such compound, so that the motor fuels used in the compound are not taxed twice.
Source
- Laws 1925, c. 172, § 6, p. 451;
- C.S.1929, § 66-406;
- R.S.1943, § 66-415;
- R.S.1943, (1990), § 66-415;
- Laws 2004, LB 983, § 17.
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