Nebraska § 66-718 Report, return, or other statement; department; powers; electronic filing

Nebraska Statutes

§ 66-718 — Report, return, or other statement; department; powers; electronic filing

Nebraska·Ch. 66 Oils, Fuels, and Energy

(1)The department may require such other information as it deems necessary on any report, return, or other statement under the motor fuel laws.

(2)The Tax Commissioner may require any of the reports, returns, or other filings due from any motor fuels licensees to be filed electronically.

(3)The department shall prescribe the formats or procedures for electronic filing. To the extent not inconsistent with requirements of the motor fuel laws, the department shall adopt formats and procedures that are consistent with other states requiring electronic reporting of motor fuel information.

(4)Any person who does not file electronically when required or who fails to use the prescribed formats and procedures shall be considered to have not filed the return, report, or other filing.

(5)For pur

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(1) The department may require such other information as it deems necessary on any report, return, or other statement under the motor fuel laws.
(2) The Tax Commissioner may require any of the reports, returns, or other filings due from any motor fuels licensees to be filed electronically.
(3) The department shall prescribe the formats or procedures for electronic filing. To the extent not inconsistent with requirements of the motor fuel laws, the department shall adopt formats and procedures that are consistent with other states requiring electronic reporting of motor fuel information.
(4) Any person who does not file electronically when required or who fails to use the prescribed formats and procedures shall be considered to have not filed the return, report, or other filing.
(5) For purposes of the electronic funds transfer requirements contained in section 77-1784 , motor vehicle fuel tax, diesel fuel tax, compressed fuel tax, and all other fuel-related tax programs administered by the department shall be considered as comprising one tax program.

Nebraska § 66-718 (Report, return, or other statement; department; powers; electronic filing) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

Source: Laws 1991, LB 627, § 112; Laws 1997, LB 720, § 19; Laws 1998, LB 1161, § 24; Laws 2000, LB 1067, § 26; Laws 2004, LB 983, § 48; Laws 2019, LB512, § 7.