(1) All motor fuel producers, suppliers, distributors, wholesalers, and importers licensed under section 3-149 or 66-484 and all retailers licensed under section 66-6,106 shall jointly furnish a cash bond to the state to secure the payment of all fuel taxes.

(2) The cash bond shall be held by the State Treasurer in a motor fuel trust fund, which fund is hereby created, for the benefit of producers, suppliers, distributors, wholesalers, importers, and retailers. No producer, supplier, distributor, wholesaler, importer, or retailer shall have any claim or rights against the fund as a separate person. Transfers may be made from the motor fuel trust fund to the General Fund at the direction of the Legislature.

(3) Any money in the trust fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act. Beginning July 1, 2026, any investment earnings from investment of money in the trust fund shall be credited to the General Fund.