316 Neb. Admin. Code, ch. 73, § 002
Agricultural ethyl alcohol shall mean ethyl alcohol manufactured to a finished product within the continental United States from agricultural products produced wholly within the continental United States. Agricultural ethyl alcohol is commercially known as ethanol.
Gasohol shall mean gasoline which contains a minimum of ten percent blend of an agricultural ethyl alcohol whose purity shall be at least ninety-nine percent alcohol, excluding denaturant, produced from cereal grains or domestic agricultural commodities.
Supplier shall mean any person who owns fuels imported by barge, barge line, or pipeline and stored at a barge, barge line, or pipeline terminal in this state.
Distributor shall mean any person who acquires ownership of fuels directly from a producer or supplier at or from a barge, barge line, or pipeline terminal or ethanol or biodiesel facility in this state.
Importer shall mean any person who owns fuels at the time such fuels enter the State of Nebraska by any means other than barge, barge line, or pipeline. Importer shall not include a person who imports fuels in a tank directly connected to the engine of a motor vehicle, train, watercraft, or airplane for purposes of providing fuel to the engine to which the tank is connected.
Wholesaler shall mean any person, other than a producer, supplier, distributor, or importer, who acquires fuels for resale.
Exporter shall mean any person who acquires ownership of fuels from any licensed producer, supplier, distributor, wholesaler, or importer exclusively for use or resale in another state.
Retailer shall mean any person who acquires fuels from a producer, supplier, distributor, wholesaler, or importer for resale to consumers of such fuels.
Security shall mean a surety bond executed by a surety company duly licensed and authorized to do business within this state in the amount specified by the department.
Department shall mean the Motor Fuel Tax Enforcement and Collection Division of the Nebraska Department of Revenue.
Gross gallons shall mean measured gallons without adjustment or correction for temperature or barometric pressure.
Net gallons shall mean measured gallons by proved meters, corrected to a temperature of sixty degrees Fahrenheit (fifteen degrees Celsius) and to a pressure of fourteen and seven tenths pounds per pressure (psi).
Person shall mean any individual, firm, partnership, limited liability company, company, agency, association, corporation, state, county, municipality, or other political subdivision. Whenever a fine or imprisonment is prescribed or imposed in sections 66-482 to 66-4,149, the word person as applied to a partnership, a limited liability company, or an association shall mean the partners or members thereof.
Aircraft means any contrivance now known, or hereafter invented, used, or designed for navigation or flight in the air.
Diesel fuel shall mean all combustible liquids and biodiesel suitable for the generation of power for diesel-powered vehicles except that diesel fuel shall not include kerosene.
Kerosene shall mean kerosene meeting the specifications as found in the American Society for Testing and Materials publication D3699 entitled Standard Specifications for Kerosene.
A motor vehicle supply tank means a tank which is connected to the fuel system of the engine of the motor vehicle.
Use means the purchase or consumption of fuels in this state.
Compressed fuel means compressed natural gas, liquified petroleum gas, liquified natural gas, butane, and any other type of compressed gas or compressed liquid suitable for fueling a motor vehicle. Compressed fuel does not include motor vehicle fuel or diesel fuel as defined in section 66-482.
Gallon equivalent means the amount of any nonliquid compressed fuel that is deemed to be the equivalent of a gallon of gasoline according to the National Institute of Standards and Technology Handbook 130 entitled Method of Sale of Commodities Regulation, Paragraph 2.27.1.3.
Fuels shall mean any or all of the following programs administered by the Department the motor vehicle fuels program, the diesel fuel program, the aircraft fuels program or the compressed fuel program.
Producer shall mean any person who manufactures agricultural ethyl alcohol or biodiesel at an ethanol or biodiesel facility in this state.
Highway shall mean every way or place generally open to the use of the public for the purpose of vehicular travel, even though such way or place may be temporarily closed or travel thereon restricted for the purpose of construction, maintenance, repair, or reconstruction.
Biodiesel shall mean mono-alkyl esters of long chain fatty acids derived from vegetable oils or animal fats which conform to American Society for Testing and Materials D6751 specifications for use in diesel engines. Biodiesel refers to the pure fuel before blending with diesel fuel.
Ethanol facility shall mean a plant which produces agricultural ethyl alcohol.
Biodiesel facility shall mean a plant which produces biodiesel.
Petroleum shall mean (1) motor vehicle fuel as defined in this regulation except natural gasoline used as a denaturant by an ethanol facility as defined in section 66-1333 and (2) diesel fuel as defined in this regulation including kerosene which has been blended for use as a motor fuel.
316 Neb. Admin. Code, ch. 73, § 002