Nebraska § 77-2704.05 Motor vehicle fuels; diesel and compressed fuels; exemption

Nebraska Statutes

§ 77-2704.05 — Motor vehicle fuels; diesel and compressed fuels; exemption

Nebraska § 77-2704.05

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2704.05 (Motor vehicle fuels; diesel and compressed fuels; exemption) 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. § 77-2704.05 (2026).

Text

Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of motor vehicle fuels as defined, taxed, or exempted under Chapter 66, article 4, diesel fuel as taxed for use on the highways under Chapter 66, article 4, compressed fuels as taxed for use on the highways under the Compressed Fuel Tax Act, diesel and compressed fuels used to provide motive power for railroad rolling stock, and diesel and compressed fuels delivered into the fuel supply tanks of other vehicles.

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Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of motor vehicle fuels as defined, taxed, or exempted under Chapter 66, article 4, diesel fuel as taxed for use on the highways under Chapter 66, article 4, compressed fuels as taxed for use on the highways under the Compressed Fuel Tax Act, diesel and compressed fuels used to provide motive power for railroad rolling stock, and diesel and compressed fuels delivered into the fuel supply tanks of other vehicles.

Legislative History

Source: Laws 1992, LB 871, § 29; Laws 1993, LB 345, § 35; Laws 1994, LB 1160, § 122; Laws 1995, LB 182, § 66; Laws 2004, LB 983, § 67. Cross References: Compressed Fuel Tax Act, see section 66-697.