Nebraska Motor Fuels Tax Returns

006.01 A return is required for each month or part of a month in which a motor fuels license is active. A return is required even if there is no activity to report. 006.01A A licensed supplier, distributor, wholesaler, importer, or exporter must file a Nebraska Monthly Fuels Tax Return, Form 73. The return consists of: the Form 73; the Nebraska Multiple Schedule of Receipts, Form 73 MFR; and the Nebraska Multiple Schedule of Disbursements, Form 73 MFD. 006.01B A licensed producer must file a monthly Nebraska Ethanol and Biodiesel Producer's Return, Form 83. The return consists of: the Form 83; the Nebraska Producer's Schedule of Receipts, Form 83 MFR; and the Nebraska Producer's Schedule of Disbursements, Form 83 MFD. 006.01C A licensed compressed fuel retailer must file a Nebraska Compressed Fuel Retailer Return, Form 86, unless a Nebraska Monthly Fuels Tax Return, Form 73, is filed. 006.01C(1) If the retailer's compressed fuel tax liability for the calendar year is $6,000 or more, the retailer must file monthly returns. 006.01C(2) If the calendar year tax liability is at least $250, but less than $6,000, returns must be filed at least quarterly or may be filed monthly. 006.01C(3) If the calendar year tax liability is less than $250, returns must be filed at least annually or may be filed quarterly or monthly. 006.01D A licensed terminal operator must file a monthly Nebraska Motor Fuels Terminal Operator Report, Form 87. The return consists of: the Form 87; the Nebraska Motor Fuels Terminal Operator Schedule of Receipts, Form 87; and the Nebraska Motor Fuels Terminal Operator Schedule of Disbursements, Form 87. 006.01E The Department has the statutory authority to require licensed liquid fuel carriers to file a monthly Nebraska Motor Fuels Carrier Report, Form 80. 006.02 The total number of gross gallons of motor vehicle fuels, aircraft fuels, or diesel fuels purchased in Nebraska, imported, produced, blended, or exported must be reported. Motor vehicle fuels, aircraft fuels, or diesel fuel can be sold without motor fuels tax or the Petroleum Release Remedial Action Fee only under the situations described in Reg-73-003. 006.02A The total number of gallons or gallon equivalents, based on net gallons, of compressed fuel sold for use in registered motor vehicles must be reported. Exemptions are described in Reg-73-003. 006.02B The standard miles-per-gallon rating for compressed fuel transport and delivery vehicles, which are not equipped with a separate fuel supply tank, is 10 miles per gallon. This standard must be used to calculate the amount of Nebraska motor fuels tax on the fuel used from the vehicle's cargo tank to power the vehicle. 006.03 A producer, supplier, distributor, wholesaler, or importer of motor fuels or a retailer of compressed fuels may deduct from the tax amount due a commission as reimbursement for the expenses of collecting and remitting the tax described in Reg-73-001.01 and providing the surety bond as required by Neb. Rev. Stat. §§ 66-485 and 66-6,106. 006.03A For motor vehicle fuels or aircraft fuels, the commission is 5% of the first $5,000 tax and 2.5% of all amounts over $5,000, unless adjusted by Neb. Rev. Stat. § 66-734. 006.03B For diesel fuels or compressed fuel, the commission is 2% of the first $5,000 tax, and 0.5% of all amounts over $5,000, unless adjusted by Neb. Rev. Stat. § 66-734. 006.03C The commissions described in this section will not be allowed on underreported tax assessed on an audit. If an audit determines that tax was overreported, the commission previously claimed on the overreported tax will be deducted from the audit credit. 006.04 All gallons, gallon equivalents, and dollars must be rounded to the nearest whole number on the returns and reports. Amounts ending in .49 or less must be rounded down to the closest whole gallon, gallon equivalent, or dollar. Amounts ending in .50 or more must be rounded up to the next whole gallon, gallon equivalent, or dollar. 006.05 Returns must be signed by the person required to file the return or by his or her duly authorized agent. An authorized signature on a Nebraska Motor Fuels License Application, Form 20MF, will satisfy the signature requirement for filing fuels tax returns electronically. 006.06 Returns, with schedules and payment, are considered timely filed if signed and submitted in the format required by the Department on or before the 20th day of the month following the end of the reporting period. When the 20th falls on a Saturday, Sunday, or legal holiday, the return is timely filed if submitted in the format required by the Department on or before the next business day following the 20th. 006.06A If payment is not made by the due date of the return, interest will be assessed at the rate provided in Neb. Rev. Stat. § 45-104.02, from the due date until the date payment is received. 006.06B If the return is not filed or payment is not made by the due date, penalties will be assessed as described in Neb. Rev. Stat. § 66-719. 006.07 Payment must be in the form of a check, draft, money order, or electronic funds transfer (EFT) made payable to the Department on or before the due date of the return. The Tax Commissioner may require EFT payments of motor fuels taxes by any taxpayer who made payments over $5,000 for motor fuels tax programs in the prior year. Any taxpayer who is required to make payments by EFT and who fails to make a payment by EFT is subject to a penalty of $100 for each payment that was not made by EFT. This penalty is in addition to other penalties and applies even if timely payment is made by some other method. 006.08 The Tax Commissioner may require the reports, returns, and other filings from any motor fuels licensees to be filed electronically. (Neb. Rev. Stat. §§ 3-148 and 3-149, 66-482, 66-486, 6-488, 66-496, 66-525, 66-6,110, 66-6,113, 66-6,115, 66-718, 66-719, 66-724, 66-733, 66-734, 66-1521, 77-3,117 and 77-1784. December 27, 2015.)