{"data":{"id":"us-ne/neb.-rev.-stat.-66-712","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 66-712","heading":"Neb. Rev. Stat. § 66-712","body":"For purposes of the Compressed Fuel Tax Act and sections 66-482 to 66-4,149 , 66-501 to 66-531 , and 66-712 to 66-736 :\n\n(1) Department means the Department of Revenue;\n\n(2) Motor fuel means any fuel defined as motor vehicle fuel in section 66-482 , any fuel defined as diesel fuel in section 66-482 , and any fuel defined as compressed fuel in section 66-6,100 ;\n\n(3) Motor fuel laws means the Compressed Fuel Tax Act and sections 66-482 to 66-4,149 , 66-501 to 66-531 , and 66-712 to 66-736 ; and\n\n(4) Person means any individual, firm, partnership, limited liability company, company, agency, association, corporation, state, county, municipality, or other political subdivision. Whenever a fine, imprisonment, or both are prescribed or imposed in sections 66-712 to 66-736 , the word person as applied to a partnership, a limited liability company, or an association means the partners or members thereof.","path":["NE Code","Chapter 66"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=66-712","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:21Z","sha256":"9dae6dc450f9fe1481dc814fb6e1b97c1d75c488d6c2e51879c0bf210e7255e1","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-66-699","next":"us-ne/neb.-rev.-stat.-66-713"},"notice":"GroundRules: Original legal text. Not legal advice."}