Beginning in 2025, the Department of Revenue and the Department of Environment and Energy shall annually issue a joint report that identifies the statewide ethanol blend rate. The statewide ethanol blend rate shall be equal to the average percentage of ethanol contained in each gallon of motor fuel sold in this state. Retail dealers shall provide a quarterly report of the number of gallons of each type of motor fuel sold and the percentage of ethanol in each gallon to the Department of Revenue. Reports to the Department of Revenue shall be submitted on a form and in the manner prescribed by the Department of Revenue.
Neb. Rev. Stat. §§ 66-2216