(1) There is hereby levied and imposed an excise tax in an amount set in subsection (2) of this section, increased by the amounts imposed or determined under sections 66-489.02, 66-4,140, 66-4,145, and 66-4,146, upon the use of all motor fuels used in this state and due the State of Nebraska under section 66-489. Users of motor fuels subject to taxation under this section shall be allowed the same exemptions, deductions, and rights of reimbursement as are authorized and permitted by Chapter 66, article 4, other than any commissions provided under such article.

Terms Used In Nebraska Statutes 66-4,105

  • State: when applied to different states of the United States shall be construed to extend to and include the District of Columbia and the several territories organized by Congress. See Nebraska Statutes 49-801

(2) The excise tax shall be:

(a) Seven and one-half cents per gallon through December 31, 2015;

(b) Eight cents per gallon beginning on January 1, 2016, through December 31, 2016;

(c) Eight and one-half cents per gallon beginning on January 1, 2017, through December 31, 2017;

(d) Nine cents per gallon beginning on January 1, 2018, through December 31, 2018; and

(e) Nine and one-half cents per gallon beginning on January 1, 2019.

(3) For purposes of this section and section 66-4,106, use means the purchase or consumption of motor fuels in this state.

Source

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