2019 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 and sections 66-482 to 66-4,149, 66-501 to 66-531, and 66-712 to 66-736:
(1) Department means the Department of Revenue;
(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; 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;
- Laws 2018, LB177, § 3;
- Laws 2019, LB512, § 6.
- Operative Date: May 31, 2019
Cross References
- Compressed Fuel Tax Act, see section 66-697.
