Nebraska § 77-2704.05 - Motor vehicle fuels; diesel and compressed fuels; exemption.
Full text of Nebraska Revised Statutes of Nebraska § 77-2704.05 — Motor vehicle fuels; diesel and compressed fuels; exemption., with citation guidance and answers to common questions.
§ 77-2704.05. Motor vehicle fuels; diesel and compressed fuels; exemption.
Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of motor vehicle fuels as defined, taxed, or exempted under Chapter 66, article 4, diesel fuel as taxed for use on the highways under Chapter 66, article 4, compressed fuels as taxed for use on the highways under the Compressed Fuel Tax Act, diesel and compressed fuels used to provide motive power for railroad rolling stock, and diesel and compressed fuels delivered into the fuel supply tanks of other vehicles.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 77-2704.05
What does Revised Statutes of Nebraska § 77-2704.05 cover?
Section 77-2704.05 ("Motor vehicle fuels; diesel and compressed fuels; exemption.") 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 § 77-2704.05?
A common citation format is "Revised Statutes of Nebraska § 77-2704.05" (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 § 77-2704.05 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.