Nebraska § 66-712 Terms, defined

Nebraska Statutes

§ 66-712 — Terms, defined

Nebraska § 66-712

Ch. 66Oils, Fuels, and Energy

This text of Nebraska § 66-712 (Terms, defined) 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. § 66-712 (2026).

Text

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 , t

Free access — add to your briefcase to read the full text and ask questions with AI

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.

Legislative History

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. Cross References: Compressed Fuel Tax Act, see section 66-697.