Nebraska Revised Statute 66-1403
For purposes of the International Fuel Tax Agreement Act, unless the context otherwise requires:
(1) Agreement means a cooperative fuel tax agreement entered into under section 66-1404 and, specifically, the International Fuel Tax Agreement;
(2) Base state means the state where (a) the motor vehicles are based for vehicle registration purposes, (b) the operational control and operational records of the licensee's motor vehicles are maintained or can be made available, and (c) some mileage is accrued by motor vehicles within the fleet;
(3) Department means the Division of Motor Carrier Services of the Department of Motor Vehicles;
(4) Director means the Director of Motor Vehicles or his or her designee and includes the Division of Motor Carrier Services of the Department of Motor Vehicles;
(5) Licensee means a person licensed pursuant to the methods established in subdivision (2) of section 66-1406;
(7) Person means any individual, firm, partnership, limited liability company, company, agency, association, or corporation or state, county, city, town, village, or other political subdivision.
- Laws 1988, LB 836, § 3;
- Laws 1991, LB 627, § 135;
- Laws 1996, LB 1218, § 24;
- Laws 2018, LB177, § 5.