Nebraska § 66-718 - Report, return, or other statement; department; powers; electronic filing.
Full text of Nebraska Revised Statutes of Nebraska § 66-718 — Report, return, or other statement; department; powers; electronic filing., with citation guidance and answers to common questions.
§ 66-718. Report, return, or other statement; department; powers; electronic filing.
(1) The department may require such other information as it deems necessary on any report, return, or other statement under the motor fuel laws.
(2) The Tax Commissioner may require any of the reports, returns, or other filings due from any motor fuels licensees to be filed electronically.
(3) The department shall prescribe the formats or procedures for electronic filing. To the extent not inconsistent with requirements of the motor fuel laws, the department shall adopt formats and procedures that are consistent with other states requiring electronic reporting of motor fuel information.
(4) Any person who does not file electronically when required or who fails to use the prescribed formats and procedures shall be considered to have not filed the return, report, or other filing.
(5) For purposes of the electronic funds transfer requirements contained in section 77-1784, motor vehicle fuel tax, diesel fuel tax, compressed fuel tax, and all other fuel-related tax programs administered by the department shall be considered as comprising one tax program.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 66-718
What does Revised Statutes of Nebraska § 66-718 cover?
Section 66-718 ("Report, return, or other statement; department; powers; electronic filing.") 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 § 66-718?
A common citation format is "Revised Statutes of Nebraska § 66-718" (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 § 66-718 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.