Section 316-73-008 - REFUNDS008.01 A claim for refund of fuels taxes must be filed with the Department using a Nebraska Non-Ag Use Motor Fuels Tax Refund Claim, Form 84, or a Nebraska Ag Use Motor Fuels Tax Refund Claim, Form 84AG, within three years after the date of payment of the tax. The claim will be allowed upon sufficient showing that the tax was paid to Nebraska on: 008.01A Motor fuels that were destroyed. Claims filed under this subsection must be in writing and include sufficient documentation to substantiate the cause of loss and the number of gallons of motor fuels destroyed. Newspaper accounts, copies of original records, or insurance claims may be submitted for this purpose;008.01B Motor fuels purchased by someone other than a licensed producer, supplier, distributor, wholesaler, importer, or exporter in this state and sold in a state other than Nebraska;008.01C Motor fuels purchased on a Nebraska Indian reservation if the purchaser is a Native American who resides on the Nebraska Indian reservation, unless an agreement between the State of Nebraska and a federally-recognized Indian tribe within the state applies;008.01D Motor fuels, methanol, and all blending agents or fuel expanders if the motor fuels are used for buses equipped to carry more than seven persons for hire, which are engaged entirely in the transportation of passengers for hire within municipalities or within a radius of six miles of those municipalities. In lieu of the excise taxes, the owner or agent of the buses must pay an equalization fee equal to twice the amount of the registration fee as required under Nebraska law. The equalization fee must be paid to the county treasurer of the county where the owner resides in the same manner as the registration fee;008.01E Motor fuels used for agricultural, quarrying, industrial, or other nonhighway purposes. No part of any motor fuels for which a claim for refund of tax paid is filed under this subsection can be used for propelling licensed motor vehicles; and 008.01E(1) A claim for refund under this subsection must include:008.01E(1)(i) The name of the claimant;008.01E(1)(ii) The make, horsepower, and other mechanical description of machinery in which the motor fuels were used;008.01E(1)(iii) The source or place of business where the motor fuels used solely for agricultural, quarrying, industrial, or other nonhighway uses, were acquired;008.01E(1)(iv) Statements that no part of the motor fuels were used in propelling licensed motor vehicles and that the motor fuels for which the refund of the tax is claimed were used solely for agricultural, quarrying, industrial, or other nonhighway purposes;008.01E(1)(v) Legible copies of motor fuels purchase invoices, withdrawal logs, and fuel storage information; and008.01E(1)(vi) Any other information deemed necessary by the Department.008.01E(2) The Department will deduct from a claim for refund under this subsection: 008.01E(2)(i) Two and one-quarter cents per gallon of the tax paid for purchases of motor vehicle fuels; and008.01E(2)(ii) One cent per gallon of the tax paid for purchases of diesel fuels.008.01F Motor Fuels purchased for use by the U.S. government, its agencies, or instrumentalities.008.02 A claim for refund of the Petroleum Release Remedial Action Fee must be filed using a Form 84 within three years after the date of payment of the fee. The claim will be allowed upon sufficient showing that the fee was paid to Nebraska on: 008.02A Motor fuels destroyed. Claims must be in writing and include sufficient documentation to substantiate the cause of loss and the number of gallons of motor fuels destroyed. Newspaper accounts, copies of original records, or insurance claims may be submitted for this purpose;008.02B Motor fuels purchased by someone other than a licensed producer, supplier, distributor, wholesaler, importer, or exporter in this state and sold in a state other than Nebraska; or008.02C Motor fuels purchased for use by the U.S. governments, it agencies or instrumentalities.008.03 A claim for refund of aircraft fuels tax for the full amount of tax paid will be approved if the aircraft fuels were purchased and consumed in connection with flying instruction conducted by an air school approved by the Federal Aviation Administration (FAA). Any claim must be filed using Form 84 within seven months after the date of purchase or invoice.008.04 Any person purchasing motor vehicle fuels (for example, gasoline) for use in an aircraft converted to run on motor vehicle fuels may obtain a refund of any motor vehicle fuels tax paid which exceeds what the purchaser's aircraft fuels tax liability would have been. Any claim must be filed using Form 84. The purchaser must also submit a copy of the FAA certificate establishing that the purchaser's aircraft has been converted to run on motor vehicle fuels and any other documentation the Department deems necessary to support the purchaser's claim for refund.008.05 Credit for taxes paid on motor fuels which are exempt from tax under Reg-73-003 must be taken on the licensee's appropriate Nebraska motor fuels tax return.008.06 No claim for refund of motor fuels tax paid under any one program may be made for less than $25 in any calendar year, except that no claim for refund of the Petroleum Release Remedial Action fee may be made for less than $10 in any calendar year.008.07 Refund claims may only be filed once per month.008.08 Interest does not accrue on refund claims or other overpayments of tax.008.09 All refunds of motor fuels tax may be paid electronically.316 Neb. Admin. Code, ch. 73, § 008
Neb. Rev. Stat. §§ 3-150, 3-151, 66-482, 66-483, 66-489, 66-6,109.01, 66-726, 66-741, 66-1521, and 77-2734.03. December 27, 2015.