Nebraska § 66-712 Terms, defined

Nebraska Statutes

§ 66-712 — Terms, defined

Nebraska·Ch. 66 Oils, Fuels, and Energy

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

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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.

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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.