§ 66-486 — Motor fuel tax; collection; commission

(1) In lieu of the expense
of collecting and remitting the motor vehicle fuel tax and furnishing the
security pursuant to Chapter 66, article 4, and complying with the statutes
and rules and regulations related thereto, the producer, supplier, distributor,
wholesaler, or importer shall be entitled to deduct and withhold a commission
of five percent on the first five thousand dollars and two and one-half percent
upon all amounts above five thousand dollars remitted each reporting period.
(2) In lieu of the expense of collecting and remitting the
diesel fuel tax and furnishing the security pursuant to Chapter 66, article
4, and complying with the statutes and rules and regulations related thereto,
the producer, supplier, distributor, wholesaler, or importer shall be entitled
to deduct and withhold a commission of two percent upon the first five thousand
dollars and one-half of one percent upon all amounts in excess of five thousand
dollars remitted each reporting period.
(3) Except as otherwise provided in Chapter 66, article 4,
the per-gallon amount of the tax shall be added to the selling price of every
gallon of such motor fuels sold in this state and shall be collected from
the purchaser so that the ultimate consumer bears the burden of the tax. The
tax shall be a direct tax on the retail or ultimate consumer precollected
for the purpose of convenience and facility to the consumer. The levy and
assessment on the producer, supplier, distributor, wholesaler, or importer
as specified in Chapter 66, article 4, shall be as agents of the state for
the precollection of the tax. The provisions of this section shall in no way
affect the method of collecting the tax as provided in Chapter 66, article
4. The tax imposed by this section shall be collected and paid at the time,
in the manner, and by those persons specified in Chapter 66, article 4.
(4) In consideration of receiving the commission, the producer,
supplier, distributor, wholesaler, or importer shall not be entitled to any
deductions, credits, or refunds arising out of such producer's, supplier's,
distributor's, wholesaler's, or importer's failure or inability to collect
any such taxes from any subsequent purchaser of motor fuels.
(5) For purposes of this section, reporting period means
calendar month unless otherwise provided by rules and regulations of the department,
but under no circumstance shall such reporting period extend beyond an annual
basis.
(6) A producer,
supplier, distributor, wholesaler, or importer shall not be entitled to the
commission provided under subsection (1) or (2) of this section for the amount
of any understatement of or refund of any such taxes collected as a result
of a final assessment occurring pursuant to a notice of deficiency determination
under section 66-722 .

Legislative History

Source: Laws 1933, c. 106, § 2, p. 435; C.S.Supp.,1941, § 66-403; R.S.1943, § 66-407; Laws 1969, c. 528, § 3, p. 2160; Laws 1973, LB 528, § 4; R.S.1943, (1990), § 66-407; Laws 1991, LB 627, § 13; Laws 1994, LB 1160, § 59; Laws 1998, LB 1161, § 15; Laws 2001, LB 168, § 1; Laws 2004, LB 983, § 9; Laws 2012, LB727, § 16. Annotations: The commission allowance characterized the dealer as a collection agent. Standard Oil Co. v. Kurtz, 330 F.2d 178 (8th Cir. 1964).