66-735. Motor fuel trust fund; use; delinquency; certification; State Treasurer; duties.
137 words·~1 min read·
/ne/chapter-66/66-735A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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.