Nebraska Revised Statute 66-1510
Petroleum shall mean:
(1) For purposes of the fee provisions of section 66-1521:
(b) Diesel fuel as defined in section 66-482, including kerosene which has been blended for use as a motor fuel; and
(2) For purposes of all provisions of the Petroleum Release Remedial Action Act other than the fee provisions of section 66-1521:
(a) The fuels defined in subdivision (1) of this section; and
(b) A fraction of crude oil that is liquid at a temperature of sixty degrees Fahrenheit and a pressure of fourteen and seven-tenths pounds per square inch absolute, except any such fraction which is regulated as a hazardous substance under section 101(14) of the federal Comprehensive Environmental Response, Compensation, and Liability Act of 1980, 42 U.S.C. 9601(14), as such act existed on January 1, 2005.