Nebraska § 66-1621 - Propane education and research fee; collection and use.
Full text of Nebraska Revised Statutes of Nebraska § 66-1621 — Propane education and research fee; collection and use., with citation guidance and answers to common questions.
§ 66-1621. Propane education and research fee; collection and use.
(1) The council may levy a propane education and research fee on odorized propane sold in Nebraska to fund the Propane Education and Research Act. The fee shall not exceed two-tenths of one cent per gallon. The fee shall be calculated by multiplying the fee rate by the number of net gallons of odorized propane on a bill of lading, an invoice, or a shipping document of the wholesaler, supplier, or importer who first sells or offers for sale odorized propane or uses odorized propane in this state, who shall pay the fee. If the quantity specified in the bill of lading, invoice, or shipping document is listed in units other than gallons, the wholesaler, supplier, or importer shall convert those units to gallons, using conversion tables approved by the council, prior to remitting the fee to the council.
Fee payments shall be remitted to the council on a regular basis as established by the council. Nonodorized propane shall not be subject to the fee until odorized. The council may establish a late payment charge and provide for interest, at a rate equal to the maximum rate of interest allowed per annum under section 45-104.01 as such rate may from time to time be adjusted by the Legislature, to be imposed on any person who fails to remit any amount due under the act.
(2) Any funds which are due to the State of Nebraska and collected from a national assessment levied on propane shall be designated and accrue to the benefit of the council and shall be spent in accordance with the federal Propane Education and Research Act of 1996.
(3) Funds collected by the council shall not be used in any manner for influencing legislation or for political campaign contributions.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 66-1621
What does Revised Statutes of Nebraska § 66-1621 cover?
Section 66-1621 ("Propane education and research fee; collection and use.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 66-1621?
A common citation format is "Revised Statutes of Nebraska § 66-1621" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 66-1621 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.