Neb. Rev. Stat. § 81-1577.01: Motor vehicle fuel storage tanks; aboveground tanks authorized.

(1) The State Fire Marshal shall permit by rule and regulation, in cities, in villages, and in unincorporated areas, the installation of aboveground tanks used for the storage of motor vehicle fuel by dealers who sell motor vehicle fuel at retail.

(2) For purposes of this section, dealers and motor vehicle fuel shall have the meanings provided in section 66-482 for importers and motor vehicle fuel.