Neb. Rev. Stat. §§ 66-6,104
Current with changes through the 2024 First Special Legislative Session
Person means 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 the Compressed Fuel Tax Act, the word person as applied to a partnership, a limited liability company, or an association means the partners or members thereof.
Neb. Rev. Stat. §§ 66-6,104