251 Neb. Admin. Code, ch. 1, § 017

Current through September 17, 2024

Section 251-1-017 - REFUNDS; WHEN ALLOWED

017.01Minimum.

No refund shall be made in any amount less than two dollars ($2).

017.02Other Jurisdictions Satisfied.

Refunds to a licensee will be made only when all tax liabilities, including audit assessments, have been satisfied to all member jurisdictions pursuant to IFTA.

017.03 The Department shall refund the tax paid on motor fuel purchased on a Nebraska Indian reservation if the purchaser is a Native American who resides on the reservation.

251 Neb. Admin. Code, ch. 1, § 017