{"data":{"id":"us-ne/neb.-rev.-stat.-66-202","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 66-202","heading":"Neb. Rev. Stat. § 66-202","body":"For purposes of the Nebraska Clean-burning Motor Fuel Development Act:\n\n(1) Flex-fuel dispenser means a fuel dispenser that is certified by the manufacturer for use with ethanol blended fuels containing at least fifteen percent by volume ethanol;\n\n(2) Motor vehicle means a motor vehicle originally designed by the manufacturer to operate lawfully and principally on highways, roads, and streets;\n\n(3) Qualified clean-burning motor vehicle fuel means a hydrogen fuel cell, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or gasoline containing at least fifteen percent by volume ethanol; and\n\n(4) Qualified clean-burning motor vehicle fuel property means:\n\n(a) New equipment that:\n\n(i) Is installed:\n\n(A) By a certified installer;\n\n(B) On a motor vehicle registered pursuant to the Motor Vehicle Registration Act; and\n\n(C) To convert a motor vehicle propelled by gasoline or diesel fuel to be propelled by a qualified clean-burning motor vehicle fuel as part of a dedicated bi-fuel or dual-fuel system;\n\n(ii) Is approved by the United States Environmental Protection Agency under 40 C.F.R. part 85, subpart F, and 40 C.F.R. part 86, subpart S, as such subparts existed on January 1, 2015; and\n\n(iii) Has not been used to modify or retrofit any other motor vehicle propelled by gasoline or diesel fuel;\n\n(b) With respect to a motor vehicle that was originally equipped to be propelled by a qualified clean-burning motor vehicle fuel other than ethanol, the portion of the basis that is attributable to the:\n\n(i) Storage of the qualified clean-burning motor vehicle fuel;\n\n(ii) Delivery of the qualified clean-burning motor vehicle fuel to the motor vehicle's engine; and\n\n(iii) Exhaust of gases from the combustion of the qualified clean-burning motor vehicle fuel; or\n\n(c) New property that:\n\n(i) Is directly related to the dispensing of ethanol-blended fuels containing at least fifteen percent by volume ethanol or the compression and delivery of natural gas from a private home or residence for noncommercial purposes into the fuel tank of a motor vehicle propelled by compressed natural gas; and\n\n(ii) Has not been previously installed or used at another location to refuel motor vehicles powered by natural gas.","path":["NE Code","Chapter 66"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=66-202","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:21Z","sha256":"524535327331d29439a11a102b3a0e14351ef0beda1d2f7f13e28de69614c055","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-66-201","next":"us-ne/neb.-rev.-stat.-66-203"},"notice":"GroundRules: Original legal text. Not legal advice."}