Neb. Rev. Stat. § 66-4,114: Motor fuels; importation; liable for tax; exception.

Motor fuels in the supply tank of any qualified motor vehicle as defined in section 66-1416 which is regularly connected with the carburetor of the engine of any such vehicle and which is brought into this state shall be liable for the payment of the tax imposed by this state upon motor fuels under sections 66-489, 66-489.02, and 66-4,105 except when a trip permit is used as provided in the International Fuel Tax Agreement Act.