§ 66-1401 Act, how cited
§ 66-1402 Purpose of act
§ 66-1403 Terms, defined
§ 66-1404 Cooperative fuel tax agreements; local reciprocal exemption agreements; authorized
§ 66-1405 Tax rate; how determined; setoffauthorized
§ 66-1406 Agreements; provisions
§ 66-1406.01 License required; when
§ 66-1406.02 License; director; powers
§ 66-1407 Excess tax paid; credit
§ 66-1408 Audits authorized
§ 66-1409 Director; disclose information; when
§ 66-1410 Rules and regulations
§ 66-1411 Legal remedies; appeals; rules and regulations
§ 66-1411.01 Director; enforcement powers
§ 66-1412 Agreement; controlling provisions
§ 66-1413 Contract to administer act; authorized
§ 66-1414 Fuel tax; disposition; Motor Carrier Services Division Distributive Fund; created; use; investment
§ 66-1415 Decal fee; Motor Carrier Division Cash Fund; use
§ 66-1416 Sections; purpose; terms, defined
§ 66-1417 Trip permit or payment of motor fuels taxes; required; violation; penalty
§ 66-1418 Trip permits; issuance; fees
§ 66-1419 Records; required
§ 66-1420 Department; powers and duties
§ 66-1421 Filing of amended return; interest; waiver of penalty; waiver of interest
§ 66-1422 Suspension of license or permit; reasons; notice; hearing; order; revocation; reinstatement fee; request to reinstate revoked license
§ 66-1423 Notice
§ 66-1424 Department; examine return; deficiency; final assessment; challenge; extension
§ 66-1425 Personal liability; challenge of department’s determination; petition for redetermination; hearing; notice; immediate collection of taxes
§ 66-1426 Interest
§ 66-1427 Department; powers
§ 66-1428 Taxes, interest, and penalties; remittance

Terms Used In Nebraska Statutes > International Fuel Tax Agreement Act

  • Acquire: when used in connection with a grant of power or property right to any person shall include the purchase, grant, gift, devise, bequest, and obtaining by eminent domain. See Nebraska Statutes 49-801
  • Action: shall include any proceeding in any court of this state. See Nebraska Statutes 49-801
  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Attorney: shall mean attorney at law. See Nebraska Statutes 49-801
  • Company: shall include any corporation, partnership, limited liability company, joint-stock company, joint venture, or association. See Nebraska Statutes 49-801
  • Contract: A legal written agreement that becomes binding when signed.
  • Conviction: A judgement of guilt against a criminal defendant.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Damages: Money paid by defendants to successful plaintiffs in civil cases to compensate the plaintiffs for their injuries.
  • Dependent: A person dependent for support upon another.
  • Escrow: Money given to a third party to be held for payment until certain conditions are met.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Foreign: when applied to corporations shall include all those created by authority other than that of this state. See Nebraska Statutes 49-801
  • Fraud: Intentional deception resulting in injury to another.
  • fuel used or consumed in operations: includes all fuel placed in the supply tanks and consumed in the engine of a qualified motor vehicle and (2) qualified motor vehicle means a motor vehicle used, designed, or maintained for transportation of persons or property which (a) has two axles and a gross vehicle weight or registered gross vehicle weight exceeding twenty-six thousand pounds, (b) has three or more axles regardless of weight, or (c) is used in combination when the weight of such combination exceeds twenty-six thousand pounds gross vehicle or registered gross vehicle weight. See Nebraska Statutes 66-1416
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Month: shall mean calendar month. See Nebraska Statutes 49-801
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: shall include bodies politic and corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, and associations. See Nebraska Statutes 49-801
  • Person shall: include bodies politic and corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, and associations. See Nebraska Statutes 49-801
  • Personal property: All property that is not real property.
  • Process: shall mean a summons, subpoena, or notice to appear issued out of a court in the course of judicial proceedings. See Nebraska Statutes 49-801
  • qualified motor vehicle: means a motor vehicle used, designed, or maintained for transportation of persons or property which (a) has two axles and a gross vehicle weight or registered gross vehicle weight exceeding twenty-six thousand pounds, (b) has three or more axles regardless of weight, or (c) is used in combination when the weight of such combination exceeds twenty-six thousand pounds gross vehicle or registered gross vehicle weight. See Nebraska Statutes 66-1416
  • Service of process: The service of writs or summonses to the appropriate party.
  • Settlement: Parties to a lawsuit resolve their difference without having a trial. Settlements often involve the payment of compensation by one party in satisfaction of the other party's claims.
  • 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
  • Trustee: A person or institution holding and administering property in trust.
  • United States: shall include territories, outlying possessions, and the District of Columbia. See Nebraska Statutes 49-801
  • Year: shall mean calendar year. See Nebraska Statutes 49-801