66-4,105. Motor fuels; use; excise tax; amount; use, defined.

(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.

(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

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).