| Refunds of 22.35 cents per gallon of the state gasoline or E-10
Unleaded tax are available from the Nebraska Department of Revenue. Refunds
are granted to qualified purchasers who buy fuel in Nebraska, pay the
state tax at the pump and use the fuel off of public roads.
What fuel qualifies for the refund?
All gasoline
or E-10 Unleaded used for agricultural, quarrying, industrial or other
non-highway purposes. The fuel must be used exclusively
in qualified vehicles and must not be used to propel motor vehicles upon
public highways.
Who can file for the refund?
Every Nebraska individual,
corporation, partnership or limited liability company may claim a refundable
credit for non-highway use of gasoline or E-10 Unleaded. To qualify
for a credit one must have a separate storage container of 40 gallons
or more which must be labeled “tax
credit gasoline” or “non-highway use motor vehicle fuels” in
large, legible letters. To qualify for a credit, one must make
at least one purchase of 40 gallons or more of non-highway use gasoline
during the calendar for which a credit is claimed.
How does one file?
To receive the refund, a Nebraska
Non-highway Use Motor Vehicle Fuels Credit Computation or Form 4136N
must be filed with one’s state
income tax return. Fiscal year filers must file this form for the
calendar in which their fiscal year begins. Eligible taxpayers
may file a claim each month for tax credit motor vehicle fuels purchased
during the preceding month if they are entitled to an annual tax credit
in excess of $60,000, based on claims filed for the preceding year.
For More Information:
Contact the Nebraska Ethanol Board at 402-471-2941 or the Nebraska Department
of Revenue, Division of Motor Fuels at 402-471-5730.
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