Nebraska Revised Statutes Chapter 66. Oils, Fuels, and Energy § 66-499. Tax received; credit to Highway Trust Fund; credits and refunds; balance to Highway Cash Fund

Unless otherwise provided, all sums of money received under sections 66-489 and 66-4,105 by the State Treasurer shall be credited to the Highway Trust Fund. Credits and refunds of the tax provided for in such sections allowed to producers, suppliers, distributors, wholesalers, exporters, importers, or retailers shall be paid from the Highway Trust Fund. The balance of the amount credited, after credits and refunds, shall be allocated to the Highway Cash Fund.