Nebraska § 66-735 - Motor fuel trust fund; use; delinquency; certification; State Treasurer; duties.
Full text of Nebraska Revised Statutes of Nebraska § 66-735 — Motor fuel trust fund; use; delinquency; certification; State Treasurer; duties., with citation guidance and answers to common questions.
§ 66-735. Motor fuel trust fund; use; delinquency; certification; State Treasurer; duties.
(1) Money in the trust fund created pursuant to section 66-733 shall be used solely for the purpose of preventing a loss to the state for fuel taxes that are not paid, except that money in the fund may be transferred to the General Fund at the direction of the Legislature.
(2) Whenever the department determines that fuel tax has been delinquent for ninety days, the department shall certify the delinquent amount of tax and the interest due thereon to the State Treasurer. The certification shall include the specific fund into which the tax would have been deposited if received.
(3) Upon receipt of the certification, the State Treasurer shall transfer the amount to the fund identified.
(4) Such transfer shall not affect the liability of the producer, supplier, distributor, wholesaler, importer, or retailer to the state.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 66-735
What does Revised Statutes of Nebraska § 66-735 cover?
Section 66-735 ("Motor fuel trust fund; use; delinquency; certification; State Treasurer; duties.") 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 § 66-735?
A common citation format is "Revised Statutes of Nebraska § 66-735" (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 § 66-735 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.