Fillable Form 20mf - Nebraska Motor Fuels License Application (Page 4 of 4) in pdf

Compressed Fuel Retailer. A compressed fuel retailer is any person who sells compressed fuel (for example,

propane and natural gas) and has equipment capable of dispensing compressed fuel into motor vehicles. These

persons must obtain a Nebraska Compressed Fuel Retailer License. If there is more than one location, all

locations must be indicated on the application. Only one license will be issued regardless of the number of

locations from which compressed fuel is sold. Compressed fuel retailer licensees must maintain a surety bond

for the first year of the new license. A completed

Form 70

must be mailed with this application.

Motor Fuels Retailer. A motor fuels retailer is an operator of locations where retail sales of motor fuels and

aircraft fuels are made to end users. All motor fuels retailers must obtain a Nebraska Retailer License for each

location. If there is more than one location, all locations must be indicated on the application.

Tank wagon operators conducting retail sales of motor vehicle fuels, aircraft fuels, or diesel fuels without a

permanent retail location in Nebraska must also be licensed as a motor fuels retailer.

To license additional retail locations, complete blocks 1 through 4 and 21 on Form 20MF. Please include any

other information that has changed.

Retailers of tax-paid motor vehicle fuels, diesel fuels, and aircraft fuels must be licensed, but are not required

to file monthly reports. Records are subject to review or audit. Please refer to the

“Nebraska Motor Fuels

Retailers and Compressed Fuel Retailers Information

Guide” for details.

Motor Fuels Use Tax. Motor Fuels Use Tax is due on untaxed fuel used in licensed motor vehicles, including

the following:

v Dyed diesel used by Nebraska governmental entities in licensed motor vehicles;

v Blending agents added to taxable fuel by motor fuels retailers or consumers;

v Compressed fuel, such as compressed natural gas, used in a licensed motor vehicle on which the

vendor did not collect the Nebraska fuel tax; and

v Inventory fuel gains.

LICENSE REFUSAL

Licenses may be refused to any person:

v Who previously had a motor fuels permit or license suspended or canceled for cause in any state;

v Who is a subterfuge for the real party in interest whose permit or license has been suspended

or canceled for cause;

v Who has a partner, limited liability company member, or shareholder, with a 10% or larger

ownership interest, who is unable to obtain a license or permit in his or her own name;

v Who is not in compliance with requirements of the State Fire Marshal regarding underground

storage tanks;

v Who is not in compliance with the Department of Agriculture regarding weights and measures;

v Who has been convicted of a felony in the last ten years; or

v Upon other sufficient cause being shown.

Before a license is refused, the applicant will be offered a hearing.

800-554-3835, 402-471-5730

Nebraska Department of Revenue, Motor Fuels Division, PO Box 98904, Lincoln, NE 68509-8904

Form 20mf - Nebraska Motor Fuels License Application Page 4