{"data":{"id":"us-ne/neb.-rev.-stat.-66-712","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 66-712","heading":"Terms, defined.","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(1) Department means the Department of Revenue;\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(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(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":["Chapter 66 - OILS, FUELS, AND ENERGY"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=66-712","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-10-18T06:02:52Z","sha256":"4e5fb00b654abd4d761f5644b43c3e3d729916f451c97056b19d67d9549f0f62","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-66-711","next":"us-ne/neb.-rev.-stat.-66-713"},"notice":"GroundRules: Original legal text. Not legal advice."}