66-4,105.
Motor fuels; electric energy; use; excise tax; amount.
(1)(a) There is hereby levied and imposed an excise tax in an amount set in subdivision (1)(b) 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.
(b) The excise tax shall be nine and one-half cents per gallon.
(c) For purposes of this subsection and section 66-4,106, use means the purchase or consumption of motor fuels in this state.
(2) Beginning January 1, 2028, there is hereby levied and imposed an excise tax of three cents per kilowatt hour on the electric energy used to charge the battery of a motor vehicle at a commercial electric vehicle charging station.
Source:Laws 1931, c. 130, § 1, p. 363; Laws 1935, c. 155, § 2, p. 573; Laws 1935, Spec. Sess., c. 16, § 2, p. 129; Laws 1937, c. 148, § 2, p. 567; Laws 1939, c. 84, § 3, p. 363; Laws 1941, c. 133, § 3, p. 526; C.S.Supp.,1941, § 66-416; Laws 1943, c. 138, § 3, p. 476; R.S.1943, § 66-428; Laws 1953, c. 225, § 3, p. 794; Laws 1955, c. 247, § 3, p. 781; Laws 1957, c. 282, § 3, p. 1029; Laws 1963, c. 379, § 1, p. 1218; Laws 1965, c. 391, § 3, p. 1251; Laws 1969, c. 529, § 2, p. 2168; Laws 1971, LB 776, § 3; Laws 1972, LB 1208, § 3; Laws 1973, LB 397, § 4; Laws 1977, LB 139, § 3; Laws 1977, LB 52, § 3; Laws 1979, LB 571, § 4; Laws 1980, LB 722, § 8; Laws 1981, LB 104, § 2; Laws 1981, LB 360, § 7; Laws 1984, LB 767, § 14; Laws 1985, LB 346, § 3; Laws 1988, LB 1039, § 5; Laws 1990, LB 1124, § 3; R.S.1943, (1990), § 66-428; Laws 1991, LB 627, § 27; Laws 1994, LB 1160, § 68; Laws 2004, LB 983, § 19; Laws 2008, LB846, § 10; Laws 2015, LB610, § 2; Laws 2024, LB1317, § 64.
Operative Date: January 1, 2025
Annotations
The provisions of Laws 1979, LB 571, creating a one-cent gasoline tax for the development of alcohol plants and facilities, is severable and may stand alone even though the rest of LB 571 was held to be void. State ex rel. Douglas v. Thone, 204 Neb. 836, 286 N.W.2d 249 (1979).
Question of proper method of allocation and distribution of gas tax raised. State ex rel. Heintze v. County of Adams, 162 Neb. 127, 75 N.W.2d 539 (1956).
An excise tax on gasoline does not violate the commerce clause or the due process and equal protection clauses of the federal Constitution. State v. Smith, 135 Neb. 423, 281 N.W. 851 (1938).
Supreme Court refused to entertain suit under declaratory judgments act to declare act unconstitutional and tax paid thereunder a trust fund. Arlington Oil Co. v. Hall, 130 Neb. 674, 266 N.W. 583 (1936).
This section, prior to its amendment in 1937, was declared unconstitutional as a violation of section 1, Article II, and section 1, Article III, Constitution of Nebraska. Smithberger v. Banning, 130 Neb. 354, 265 N.W. 10 (1936); Smithberger v. Banning, 129 Neb. 651, 262 N.W. 492 (1935).
The tax imposed by this section attaches to the use of the fuel. Standard Oil Co. v. Kurtz, 330 F.2d 178 (8th Cir. 1964).