Nebraska Revised Statute 3-150

Chapter 3


Aircraft fuel tax; repayment; fuel used for air school purposes.

Any person, firm, partnership, limited liability company, company, agency, corporation, body politic, municipality, or National Guard or reserve officer of the United States Army who buys and uses aircraft fuel meeting the specifications set by the Department of Revenue, bought for and used only in aircraft in connection with any air school approved by the federal government, on which the tax has been paid or which is chargeable under section 3-148 and who consumes the same for purposes of operating or propelling aircraft used strictly for air school purposes shall be reimbursed the amount of tax so paid in the manner and subject to the conditions provided in this section and section 3-151.


  • Laws 1945, c. 5, § 15, p. 100;
  • Laws 1976, LB 460, § 7;
  • Laws 1991, LB 627, § 3;
  • Laws 1993, LB 121, § 83;
  • Laws 2019, LB512, § 1.