Neb. Admin. Code § 316-73-009 — Liquid Fuel Carriers

009.01 Any person transporting motor vehicle fuels, aircraft fuels or diesel fuel in a transport vehicle (such as a tanker or tankwagon) into, within or out of Nebraska must obtain a liquid fuel carrier license as discussed more fully in Reg-73-004. In addition, a copy of the bill of lading, manifest, bill of sale, purchase order, sales invoice, delivery ticket or similar documentation must be carried in the transport vehicle whenever transporting motor vehicle fuels, aircraft fuels or diesel fuel in Nebraska. 009.01A A liquid fuel carrier license is not required for persons transporting motor vehicle fuels, aircraft fuels or diesel fuel within the state for their own exempt use. It is also not required for the transportation of leaded racing fuels or for compressed fuels such as propane or compressed natural gas regardless of its ownership or use. 009.02 A diverted load occurs whenever the bill of lading or other transportation document for the fuel indicates a destination state other than the state to which the fuel is actually delivered. 009.02A Whenever the bill of lading or other transportation document indicates a destination state other than Nebraska and the fuel is subsequently delivered to Nebraska, the liquid fuel carrier must register the diverted load and obtain a delivery permit number for the resulting diverted load prior to delivering the fuel. 009.03 Any common or contract carrier transporting motor vehicle fuels, aircraft fuels or diesel fuel in a transport vehicle such as a tanker or tankwagon into, within or out of Nebraska must also file a Nebraska Motor Fuels Carrier Report, Form 80, as discussed more fully in Reg-73-006. 009.04 All vehicles used to transport motor vehicle fuels or diesel fuel are required to have the name and address of the owner of the vehicle displayed in the form and manner required by federal regulations. 009.05 In addition to other remedies available to the department, any person who fails to obtain from the department prior to delivering fuel a delivery permit number for a diverted load shall be subject to an administrative penalty of $1,000 for each such violation. These penalties shall be assessed against the owner of the vehicle as of the date of the violation. (Sections 66-501, 66-503, 66-505, 66-527 and 66-738, R.R.S. 2003, 66-502 and 66-525, R.S.Supp. 2004. January 8, 2007.) REG-73-010 Nebraska Fuels consumers Use Tax This regulation has been marked with an asterisk and has been affected by legislation or court cases, and is currently undergoing review. LB 727 (2012) changed the due date of the return to the 20th day of the month following the close of the quarterly reporting period. 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. (Sections 77-3,117 and 77-1784, R.R.S. 2003, 66-488, 66-489.01, 66-4,105 and 66-713, R.S.Supp. 2004, 66-482,R.S.Supp. 2005, 66-489, Laws 2006, LB 1003. January 8, 2007.) 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