Section 28-7681 - DefinitionsIn this article, unless the context otherwise requires:
1. "Excise taxes" means all unrestricted excise, transaction, franchise, privilege and business taxes, state shared sales and income taxes, fees for licenses and permits and state revenue sharing that are validly imposed by a political subdivision or contributed, allocated or paid to the political subdivision and not earmarked by the contributor or the political subdivision for a contrary or inconsistent purpose.2. "Highway project" means a highway project that is on the federal aid system, national highway system or state route or state highway system and that is included in the department's state highway construction plan or the transportation improvement plan of a regional association of governments, except that a highway project does not include any local street improvements.3. "Highway project advance agreement" means a written agreement entered into in accordance with section 28-7677 and either section 9-500.17 or 11-269.03 between the department and a political subdivision under which the department receives an advance payment from a political subdivision to accelerate right-of-way acquisition for, or design or construction of, a highway project and under which the department repays the advance with interest, if any, at an agreed on rate.4. "Highway project advance revenues" means any revenues a political subdivision receives under a highway project advance agreement, or as proceeds of highway project advancement notes, together with any earnings from the investment of the revenues.5. "Highway project advancement notes" means notes authorized by this article.6. "Political subdivision" means a county, city or town.