2017 Nebraska Revised Statutes
Chapter 66 - OILS, FUELS, AND ENERGY
66-712 Terms, defined.
66-712. Terms, defined.
For purposes of the Compressed Fuel Tax Act, the International Fuel Tax Agreement Act, and sections 66-482 to 66-4,149, 66-501 to 66-531, and 66-712 to 66-736:
(1) Department means the Motor Fuel Tax Enforcement and Collection Division of the Department of Revenue, except that for purposes of enforcement of the International Fuel Tax Agreement Act, department means the Division of Motor Carrier Services of the Department of Motor Vehicles;
(2) Motor fuel means any fuel defined as motor vehicle fuel in section 66-482, any fuel defined as diesel fuel in section 66-482, and any fuel defined as compressed fuel in section 66-6,100;
(3) Motor fuel laws means the Compressed Fuel Tax Act and sections 66-482 to 66-4,149, 66-501 to 66-531, and 66-712 to 66-736, except that for purposes of enforcement of the International Fuel Tax Agreement Act, motor fuel laws means the provisions of the International Fuel Tax Agreement Act and sections 66-712 to 66-736; and
(4) Person means any individual, firm, partnership, limited liability company, company, agency, association, corporation, state, county, municipality, or other political subdivision. Whenever a fine, imprisonment, or both are prescribed or imposed in sections 66-712 to 66-736, the word person as applied to a partnership, a limited liability company, or an association means the partners or members thereof.
Source
- Laws 1991, LB 627, § 107;
- Laws 1993, LB 121, § 398;
- Laws 1994, LB 1160, § 95;
- Laws 1995, LB 182, § 52;
- Laws 1996, LB 1218, § 19;
- Laws 2004, LB 983, § 45;
- Laws 2011, LB289, § 35;
- Laws 2012, LB727, § 22.
Cross References
- Compressed Fuel Tax Act, see section 66-697.
- International Fuel Tax Agreement Act, see section 66-1401.
