Section 251-1-001 - GENERAL001.01Scope.These rules and regulations govern practice and procedure before the Department of Motor Vehicles of the State of Nebraska pursuant to the International Fuel Tax Agreement, Neb. Rev. Stat.66-1401 through 66-1415, Neb. Rev. Stat.66-712 through 66-740, and the Administrative Procedures Act, Neb. Rev. Stat.84-913 through 84-920.
001.02Definitions.The following definitions shall apply as used through these rules and regulations.
001.02AAgreement means a cooperative fuel tax agreement entered into under section 66-1401.001.02BAppellant means any person petitioning the Department pursuant to 66-1411.001.02CAudit means the review of the records of any person licensed pursuant to the methods established in 66-1406 to determine if the motor fuel taxes collected under the agreement have been properly reported and paid to each state participating in the agreement.001.02DBase 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.001.02ECancellation means the annulment of a license and its provisions by either the licensing jurisdiction or the voluntary surrender of the license by the licensee.001.02FContested case means a proceeding before the Department in which the legal rights, duties, or privileges of specific parties are required by law or constitutional right to be determined after an agency hearing.001.02GDeficiency determination means a determination by the Department that a licensee has unpaid motor fuel taxes or nonfiled returns assessed creating tax liability pursuant to IFTA. The Director may issue a deficiency determination based on the findings of an audit performed by employees of the Department or findings based on a deficiency determination by another state pursuant to IFTA.001.02HDepartment means the Nebraska Department of Motor Vehicles.001.02IDirector means the Director of the Nebraska Department of Motor Vehicles or his or her designee and includes the Motor Carrier Services Division of the Nebraska Department of Motor Vehicles.001.02JEx parte communication means an oral or written communication which is not on the record in a contested case with respect to which reasonable notice to all parties was not given. Ex parte communication shall not include: 001.02J1 Communications which do not pertain to the merits of the case;001.02J2 Communications required for the disposition of ex parte matters as authorized by law;001.02J3 Communications in a rulemaking or ratemaking proceeding; and001.02J4 Communications to which all parties have given consent.001.02KFinal assessment means the amount of the deficiency determination together with interest and penalties thirty (30) days after the date on which notice was mailed to the licensee unless a written protest is filed with the Department within such thirty-day (30-day) period.001.02LIFTA means the International Fuel Tax Agreement the purpose of which is to simplify the motor fuel tax licensing, bonding, reporting, and remittance requirements imposed on motor carriers involved in interstate commerce by authorizing the Director to participate in cooperative fuel tax agreements with another state or states to permit the administration, collection, and enforcement of each state .s motor fuel taxes by the base state.001.02MHearing officer means the person or persons conducting a hearing, contested case or other proceeding pursuant to the Administrative Procedure Act, whether designated as the presiding officer, administrative law judge or some other title designation.001.02NLicensee means a person licensed pursuant to the methods established in subdivision (2) of 66-1406.001.02OMotor fuel laws means the provisions of Chapter 66, Article 14, and sections 66-712 to 66-737.001.02PParty means the appellant or person by whom a contested case is brought and the Department against whom a contested case is brought and may include any person allowed to intervene in a contested case pursuant to the procedures in section 003 of these rules and regulations.001.02QPerson means any individual, firm, partnership, limited liability company, agency, association, corporation, state, country, municipality, or other political subdivision. Whenever a fine or imprisonment or both are prescribed or imposed in sections 66-712 through 66-737 or 66-1401 through 66-1415, the word person as applied to a partnership, a limited liability company, or an association means the partners or members thereof.001.02RPetition means the initial document filed by or with the Department that sets forth a claim or request for Department action.001.02SPleading means any written application, petition, complaint, answer, reply, notice, stipulation, objection, motion, order, or other formal written document used in a proceeding before the Department.001.02TProceeding means all matters formally made in connection with any appeal by a licensee.001.02URecord-keeping requirements means such requirements as determined by the agreement pursuant to 66-1406.001.02VRevocation means the withdrawal of a license and privileges by the Department.001.02WState means any government of any state or country or subdivision or agency thereof participating in the International Fuel Tax Agreement.001.02XSuspension means the temporary removal of privileges granted to the licensee by the Department.001.02YTaxpayer means any person who accrues liability under IFTA and Neb. Rev. Stat.66-1401 through 66-1415.251 Neb. Admin. Code, ch. 1, § 001