Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 316 - NEBRASKA DEPARTMENT OF REVENUE
Chapter 73 - FUELS TAX REGULATIONS
Section 316-73-010 - NEBRASKA FUELS CONSUMER'S USE TAX

Universal Citation: 316 NE Admin Rules and Regs ch 73 ยง 010

Current through March 20, 2024

010.01 Every person using diesel fuel subject to tax as provided in Reg-73-003.03B shall become licensed and shall make a report of such use on the Nebraska Motor Fuels Consumer's Use Tax Return, Form 74, unless such person is a licensed diesel fuel supplier, distributor, importer, or wholesaler.

010.02 Every person who incurs gains from sales of fuels resulting from an inventory/sales variance shall become licensed and shall make a report of such use on the Nebraska Motor Fuels Consumer's Use Tax Return, Form 74.

010.02A Gains resulting from an inventory/sales variance occur whenever the person's gallons of sales per sales records exceeds the person's gallons of sales per change in inventory.

010.02B The gallons of sales per sales records is determined by examining the person's total fuels sales per sales records.

010.02C The gallons of sales per change in inventory is determined by adding the person's gallons of fuels purchased during the tax period to the gallons of fuels present at the beginning of the tax period and then subtracting the gallons of fuels present at the end of the tax period.

010.03 If kerosene or other blending agents or fuel expanders are blended with fuels and used in a licensed motor vehicle, a motor fuels consumer's use tax liability is incurred. This is reported and remitted on the Nebraska Motor Fuels Consumer's Use Tax Return, Form 74.

010.04 A Nebraska Motor Fuels Consumer's Use Tax Return, Form 74, shall be submitted in such format as prescribed by the department on or before the 25th day of the month following the close of the quarterly reporting period.

010.05 The Nebraska Motor Fuels Consumer's Use Tax Return shall be filed in conformity with and subject to the requirements of Reg-73-006.04, Reg-73-006.05 and Reg-73-006.06.

010.06 Except for licensed motor fuels retailers, all Nebraska Motor Fuels Consumer's Use Tax licensees must keep adequate records for a period of at least three years, or five years if the required returns are not filed. The records must substantiate the following:

010.06A Invoices indicating tax-free and tax-paid purchases;

010.06B Type of equipment in which the fuel was used; and

010.06C A list of each exempt use showing the date and number of gallons per use.

010.07 Licensed motor fuels retailers must keep adequate records for a period of three years. The records must comply with the requirements of Reg-73-007.03.

010.08 All reports, returns and other filings submitted by all licenseholders shall be made by rounding the amount of gallons or dollars to the closest whole gallon or dollar, respectively. For those amounts ending in .49 or lower, the amount shall be rounded down to the closest whole gallon or dollar. For those amounts ending in .50 or higher, the amount shall be rounded up to the closest whole gallon or dollar.

Disclaimer: These regulations may not be the most recent version. Nebraska may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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