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Code · Nebraska · Chapter 66 — Oils, Fuels, and Energy

66-2215. Small retail motor fuel site; E-15 access standard; not applicable, when.

329 words·~1 min read·/ne/chapter-66/66-2215

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)The E-15 access standard shall not apply to a retail motor fuel site if the retail dealer provides a statement to the Department of Agriculture in which the retail dealer swears or affirms that the retail motor fuel site qualifies under this section as a small retail motor fuel site. A retail dealer may include multiple retail motor fuel sites in one statement.
(2)For purposes of this section, a retail motor fuel site shall qualify as a small retail motor fuel site if:
(a)The retail motor fuel site has only one qualifying motor fuel dispenser; or
(b)The retail motor fuel site's average annual gasoline gallonage was three hundred thousand gallons or less for the most recent three-year period.
(3)Upon request by the Department of Agriculture, the Department of Revenue shall determine whether or not a particular retail motor fuel site met the average annual gasoline gallonage requirement described in subdivision (2)(b) of this section and shall inform the Department of Agriculture of such determination. The determination shall be based on information for the retail motor fuel site in motor fuel tax returns required to be filed by the retail dealer with the Department of Revenue.
(4)The information received by the Department of Agriculture from the Department of Revenue under subsection
(3)of this section shall be confidential and shall be used by the Department of Agriculture for the limited purposes of evaluating a retail dealer's compliance with this section.
(5)The Department of Revenue may adopt and promulgate rules and regulations as needed to carry out this section.
(6)The Department of Agriculture shall publish on its website the number of statements filed with the department under this section and the total number of retail motor fuel sites qualifying as small retail motor fuel sites.
(7)The Department of Agriculture may inspect the premises of a retail motor fuel site during normal business hours to administer and enforce the provisions of this section.
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