66-712 Terms, defined. - Nebraska Statutes

66-712. Terms, defined.For purposes of Chapter 66, articles 4, 5, 6, and 14, and sections 66-712 to 66-737:(1) Department means the Motor Fuel Tax Enforcement and Collection Division of the Department of Revenue, except that for purposes of enforcement of Chapter 66, article 14, department means the Division of Motor Carrier Services of the Department of Motor Vehicles;(2) Motor fuel means any fuel defined as motor vehicle fuel in section 66-482, any fuel defined as diesel fuel in section 66-482, and any fuel defined as compressed fuel in section 66-6,100;(3) Motor fuel laws means the provisions of Chapter 66, articles 4, 5, and 6 and sections 66-712 to 66-737, except that for purposes of enforcement of Chapter 66, article 14, motor fuel laws means the provisions of Chapter 66, article 14, and sections 66-712 to 66-737; and(4) Person means any individual, firm, partnership, limited liability company, company, agency, association, corporation, state, county, municipality, or other political subdivision. Whenever a fine, imprisonment, or both are prescribed or imposed in sections 66-712 to 66-737, the word person as applied to a partnership, a limited liability company, or an association means the partners or members thereof. SourceLaws 1991, LB 627, § 107; Laws 1993, LB 121, § 398; Laws 1994, LB 1160, § 95; Laws 1995, LB 182, § 52; Laws 1996, LB 1218, § 19; Laws 2004, LB 983, § 45.