66-686 Terms, defined. - Nebraska Statutes

66-686. Terms, defined.For purposes of the Alternative Fuel Tax Act:(1) Alternative fuel includes electricity, solar power, and any other source of energy not otherwise taxed under the motor fuel laws which is used to power a motor vehicle. Alternative fuel does not include motor vehicle fuel as defined in section 66-482, diesel fuel as defined in section 66-482, or compressed fuel as defined in section 66-6,100;(2) Department means the Motor Fuel Tax Enforcement and Collection Division of the Department of Revenue;(3) Motor vehicle has the same definition as in section 60-339; and(4) Person means any individual, firm, partnership, limited liability company, company, agency, association, corporation, state, county, municipality, or other political subdivision. SourceLaws 1994, LB 1160, § 37; Laws 1995, LB 182, § 46; Laws 2004, LB 983, § 36; Laws 2005, LB 274, § 268.