Nebraska § 66-735 Trust fund; use; delinquency; certification; State Treasurer; duties

Nebraska Statutes

§ 66-735 — Trust fund; use; delinquency; certification; State Treasurer; duties

Nebraska § 66-735

Ch. 66Oils, Fuels, and Energy

This text of Nebraska § 66-735 (Trust fund; use; delinquency; certification; State Treasurer; duties) 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. § 66-735 (2026).

Text

(1)Money in the trust fund created pursuant to section 66-733 shall be used solely for the purpose of preventing a loss to the state for fuel taxes that are not paid.

(2)Whenever the department determines that fuel tax has been delinquent for ninety days, it shall certify the delinquent amount of tax and the interest due thereon to the State Treasurer. The certification shall include the specific fund into which the tax would have been deposited if received.

(3)Upon receipt of the certification, the State Treasurer shall transfer the amount to the fund identified.

(4)Such transfer shall not affect the liability of the producer, supplier, distributor, wholesaler, importer, or retailer to the state.

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(1) Money in the trust fund created pursuant to section 66-733 shall be used solely for the purpose of preventing a loss to the state for fuel taxes that are not paid.
(2) Whenever the department determines that fuel tax has been delinquent for ninety days, it shall certify the delinquent amount of tax and the interest due thereon to the State Treasurer. The certification shall include the specific fund into which the tax would have been deposited if received.
(3) Upon receipt of the certification, the State Treasurer shall transfer the amount to the fund identified.
(4) Such transfer shall not affect the liability of the producer, supplier, distributor, wholesaler, importer, or retailer to the state.

Legislative History

Source: Laws 1985, LB 273, § 27; Laws 1988, LB 1039, § 10; R.S.1943, (1990), § 66-610.03; Laws 1991, LB 627, § 130; Laws 1994, LB 1160, § 106; Laws 1995, LB 182, § 58; Laws 2004, LB 983, § 55.