Form 73 - Nebraska Monthly Fuels Tax Return

INSTRUCTIONS FOR THE

NEBRASKA MONTHLY FUELS TAX RETURN, FORM 73

Your motor fuels tax liabilities are automatically calculated based on the individual load information

reported on your receipt and disbursement schedules. Six additional items must be manually entered to

complete your return’s calculation. They are:

Line 4, Column D - The total gallons of clear kerosene blended with undyed diesel during the

reporting period;

Line 4, Column E - The total gallons of propane sold for use or placed in the fuel supply tank of

a licensed motor vehicle during the reporting period;

Line 4, Column F - The total gallons of compressed natural gas or other compressed fuel sold for

use or placed in the fuel supply tank of a licensed motor vehicle during the reporting period;

Line 5, Column B - The total gallons of biodiesel blended with dyed diesel during the reporting

period. This exempts the biodiesel component from the motor fuels tax;

Line 5, Column D - The total gallons of undyed and dyed kerosene blended with dyed diesel

during the reporting period. This results in the Petroleum Release Remedial Action Fee being

computed on the kerosene component. Motor fuels tax is not imposed on this product; and

Line 8, Column B - The total gallons of undyed diesel and diesel blends sold tax-free pursuant to

a Form 91EX.

Determination of Liability

Once completed, your tax and fee liabilities will be calculated by category, and then combined to provide

the total liability. Electronic Funds Transfer (EFT) is the preferred method of payment. If you are

mandated to transmit payments via EFT, you must do so. Otherwise, payment by check is acceptable with

the postmark date indicating the date of transmission. Payment must be transmitted no later than the due

date of the return.

Filing Due Date

Returns are filed for all activity occurring within a calendar month. The return is considered timely filed if

electronically transmitted on or before the 25th day of the month following the close of the reporting

month. If the 25th falls on a Saturday, Sunday, or legal holiday, the return will be considered timely filed

if transmitted on or before the next business day following the 25th. Effective with the July 2012 return,

LB 727 changed the due date from the 25th to the 20th.

Form 73 - Nebraska Monthly Fuels Tax Return - 2012 Page 2