The Legislature declares that it does not intend to place any burden upon the transportation of motor fuels in interstate commerce under such circumstances as the Constitution and statutes of the United States of America preclude, but deems the tax provided for in section 66-4,114 and the regulations as provided herein to be necessary to the effective collection of a tax on motor fuels used in motor vehicles upon the highways of this state.

Source

  • Laws 1935, c. 160, § 5, p. 585;
  • C.S.Supp.,1941, § 66-429;
  • R.S.1943, § 66-444;
  • R.S.1943, (1990), § 66-444;
  • Laws 2004, LB 983, § 22.

Terms Used In Nebraska Statutes 66-4,116

  • 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
  • United States: shall include territories, outlying possessions, and the District of Columbia. See Nebraska Statutes 49-801