Neb. Rev. Stat. §§ 66-1507
Current with changes through the 2024 First Special Legislative Session
Importer shall mean any person who imports or causes to be imported petroleum from any other state or territory of the United States or from a foreign country for such person's own use in or for sale in this state, whether or not in the original package, receptacle, or container. Importer shall not include a person who imports petroleum in a tank directly connected to the engine of a motor vehicle, train, watercraft, or airplane for purposes of providing fuel to the engine to which the tank is connected.
Neb. Rev. Stat. §§ 66-1507