Form 20mf - Nebraska Motor Fuels License Application Page 3
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4Nebraska Motor Fuels Licenses
Below are descriptions of the various Nebraska motor fuels programs that may affect your business.
Learn more in the information guide titled
“Nebraska Motor Fuels Tax Laws General
Information”
available at
Every person owning or possessing motor fuels in Nebraska for distribution, sale, delivery in Nebraska, or
export from Nebraska must have the appropriate license from the Motor Fuels Division of the Nebraska
Department of Revenue (Department) before conducting business.
All licenseholders must file their tax returns following the Department’s electronic filing requirements (see
Filing” on the Department’s website). Additionally, payments are required via electronic funds
“Electronic
transfer under certain guidelines.
TYPES OF OPERATIONS
The following persons are required to have a Nebraska Motor Fuels license before purchasing, importing, or
exporting fuel in Nebraska.
v Supplier. Any person who owns fuel in a Nebraska pipeline terminal facility.
v Distributor. Any person who purchases fuel from a supplier at a pipeline terminal facility, or
from an ethanol producer at an ethanol facility.
v Importer. Any person who owns fuel at the time it is imported into Nebraska via truck
or railcar.
v Exporter. Any person who obtains fuel from a Nebraska pipeline terminal or other bulk
storage facility exclusively for use or resale in another state.
v Wholesaler. Any person who purchases tax-free fuel from a licensed distributor or importer
for resale purposes. The wholesaler license is optional. To purchase fuel tax free, a license
must be held, but the person may choose to purchase fuel tax paid and hold a retailer’s license.
Before a license is issued to a supplier, distributor, importer, exporter, or wholesaler, the applicant must provide
a surety bond for at least the first year of the license. Attach the
Nebraska Motor Fuels Tax Bond, Form
70,
available on the Department’s website.
TYPES OF LICENSES
Motor Fuels. Motor fuels include gasoline, gasohol, ethanol, natural gasoline, undyed diesel, diesel blends,
biodiesel, and dyed diesel.
Aircraft Fuels. Aircraft fuels include aviation gasoline and jet fuel.
Liquid Fuel Carrier. A liquid fuel carrier is any person who transports liquid motor fuels via a transport vehicle
(tanker or tank wagon), in Nebraska. Carriers of liquid motor fuels must be licensed, but are not required to file
“Nebraska Liquid Fuel Carriers Information
Guide” for details.
monthly reports. Please refer to the
Terminal Operator. A terminal operator is any person who owns or operates a pipeline terminal facility in Nebraska.
Producer. A producer is any person who manufactures agricultural ethyl alcohol (ethanol) or biodiesel at
an ethanol or biodiesel facility located in Nebraska. A surety bond is required for at least the first year of
operation. Attach a completed
Form 70
to the application.
Petroleum Release Remedial Action Fee (PRF). Any person who is licensed for motor fuels or aircraft fuels
is automatically licensed for PRF.
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