Nebraska Statutes 66-6,109. Excise tax; amount
(1) In addition to the tax imposed by sections 66-6,107, 66-6,108, and 66-6,109.02, each retailer shall pay an excise tax in an amount set in subsection (2) of this section on all compressed fuel sold for use in registered motor vehicles.
Terms Used In Nebraska Statutes 66-6,109
- Compressed fuel: means compressed natural gas, liquefied petroleum gas, liquefied natural gas, butane, and any other type of compressed gas or compressed liquid suitable for fueling a motor vehicle. See Nebraska Statutes 66-6,100
- Retailer: means any person engaged in the business of selling or otherwise providing compressed fuel to consumers of the fuel for use in motor vehicles. See Nebraska Statutes 66-6,105
(2) The tax shall be:
(a) Two and eight-tenths cents per gallon or gallon equivalent through December 31, 2015;
(b) Three and eight-tenths cents per gallon or gallon equivalent beginning on January 1, 2016, through December 31, 2016;
(c) Four and eight-tenths cents per gallon or gallon equivalent beginning on January 1, 2017, through December 31, 2017;
(d) Five and eight-tenths cents per gallon or gallon equivalent beginning on January 1, 2018, through December 31, 2018; and
(e) Six and eight-tenths cents per gallon or gallon equivalent beginning on January 1, 2019.