§ 66-488 — Producer, supplier, distributor, wholesaler, importer, and exporter; return; contents

(1) Every producer, supplier, distributor, wholesaler, importer,
and exporter who engages in the sale, distribution, delivery, and use of motor
fuels shall render and have on file with the department a return reporting
the number of gallons of motor fuels, based on gross gallons, received, imported,
or exported and unloaded and emptied or caused to be received, imported, or
exported and unloaded and emptied by such producer, supplier, distributor,
wholesaler, or importer in the State of Nebraska and the number of gallons
of motor fuels produced, refined, manufactured, blended, or compounded by
such producer, supplier, distributor, wholesaler, or importer within the State
of Nebraska, during the preceding reporting period, and defining the nature
of such motor fuels. The return shall also show such information as the department
reasonably requires for the proper administration and enforcement of sections 66-482 to 66-4,149 . The return shall contain a declaration, by the person
making the same, to the effect that the statements contained therein are true
and are made under penalties of perjury, which declaration shall have the
same force and effect as a verification of the return and shall be in lieu
of such verification. The return shall be signed by the producer, supplier,
distributor, wholesaler, importer, or exporter or a principal officer, general
agent, managing agent, attorney in fact, chief accountant, or other responsible
representative of the producer, supplier, distributor, wholesaler, importer,
or exporter, and such return shall be entitled to be received in evidence
in all courts of this state and shall be prima facie evidence of the facts
therein stated. The producer, supplier, distributor, wholesaler, importer,
or exporter shall file the return in such format as prescribed by the department
on or before the twentieth day of the next
succeeding calendar month following the reporting period to which it relates.
If the final filing date for such return falls on a Saturday, Sunday, or legal
holiday, the next secular or business day shall be the final filing date.
The return shall be considered filed on time if transmitted or postmarked
before midnight of the final filing date.
(2) 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.

Legislative History

Source: Laws 1925, c. 172, § 5, p. 450; Laws 1927, c. 151, § 2, p. 406; Laws 1929, c. 149, § 4, p. 522; Laws 1929, c. 166, § 1, p. 572; C.S.1929, § 66-405; Laws 1931, c. 113, § 1, p. 331; Laws 1933, c. 106, § 4, p. 436; Laws 1933, c. 110, § 3, p. 448; Laws 1935, c. 161, § 1, p. 586; Laws 1935, Spec. Sess., c. 16, § 1, p. 127; Laws 1937, c. 148, § 1, p. 566; Laws 1939, c. 86, § 2, p. 367; Laws 1941, c. 133, § 1, p. 522; C.S.Supp.,1941, § 66-405; Laws 1943, c. 138, § 2(1), p. 473; Laws 1943, c. 141, § 1(1), p. 482; R.S.1943, § 66-409; Laws 1963, c. 376, § 2, p. 1210; R.S.1943, (1990), § 66-409; Laws 1991, LB 627, § 15; Laws 1994, LB 1160, § 61; Laws 2000, LB 1067, § 3; Laws 2001, LB 168, § 3; Laws 2004, LB 983, § 11; Laws 2008, LB846, § 4; Laws 2012, LB727, § 17.