Nebraska § 66-1405 Tax rate; how determined; setoff
authorized

Nebraska Statutes

§ 66-1405 — Tax rate; how determined; setoff authorized

Nebraska § 66-1405

Ch. 66Oils, Fuels, and Energy

This text of Nebraska § 66-1405 (Tax rate; how determined; setoff authorized) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 66-1405 (2026).

Text

The amount of the tax imposed and collected on
behalf of this state under an agreement shall be determined as provided in the Compressed Fuel Tax Act and sections  66-482  to  66-4,149 . The Department of Revenue in administering the Compressed Fuel Tax Act and sections  66-482  to  66-4,149  shall
provide information and assistance to the director regarding the amount of
tax imposed and collected from time to time as may be necessary. The amount
of tax due under an agreement may be collected by setoff against any state
income tax refund due to the taxpayer pursuant to sections  77-27,210  to  77-27,221 .

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The amount of the tax imposed and collected on
behalf of this state under an agreement shall be determined as provided in the Compressed Fuel Tax Act and sections 66-482 to 66-4,149 . The Department of Revenue in administering the Compressed Fuel Tax Act and sections 66-482 to 66-4,149 shall
provide information and assistance to the director regarding the amount of
tax imposed and collected from time to time as may be necessary. The amount
of tax due under an agreement may be collected by setoff against any state
income tax refund due to the taxpayer pursuant to sections 77-27,210 to 77-27,221 .

Legislative History

Source: Laws 1988, LB 836, § 5; Laws 1996, LB 1218, § 26; Laws 1997, LB 720, § 20; Laws 2011, LB289, § 37. Cross References: Compressed Fuel Tax Act, see section 66-697.