Motor Fuels Tax - Nebraska Department of Revenue

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Error!

Invalid Month
Invalid FEIN
Invalid Nebraska ID
Line 1 invalid entry. Must be a whole number
Line 2 invalid entry. Must be a whole number
Line 3 invalid entry. Must be a whole number
Line 4 invalid entry. Must be a whole number
Line 5 invalid entry. Must be a whole number
Invalid Total. Must be a whole number
Invalid Year, Must be 4 digits

Returns must be filed every quarter even if there is no tax due.

Federal Employer Identification Number:
Nebraska Identification Number:
Filer Name:

Tax Period

Instructions	Dollar Amount
Round to Whole Gallons Round down all amounts less than .50 and round up all amounts .50 to .99
Total gallons of dyed diesel fuel used in a licensed motor vehicle Nebraska government entities ONLY
Total gallons of untaxed blending agents blended with fuel used in a licensed motor vehicle
Total gallons of gasoline/ethanol blends subject to tax due to inventory/sales variance If less than zero, enter zero
Total gallons of diesel/diesel blends subject to tax due to inventory/sales variance If less than zero, enter zero
Total gallons subject to tax
Total Fuel Tax Line 5 multiplied by tax rate	$

Historical tax rates reference
Jul 1, 2012 - Dec 31, 2012	Tax Rate for 0.262
Jan 1, 2013 - Jun 30, 2013	Tax Rate for 0.246
Jul 1, 2013 - Dec 31, 2013	Tax Rate for 0.263
Jan 1, 2014 - Jun 30, 2014	Tax Rate for 0.264
Jul 1, 2014 - Dec 31, 2014	Tax Rate for 0.264
Jan 1, 2015 - Jun 30, 2015	Tax Rate for 0.256
Jul 1, 2015 - Dec 31, 2015	Tax Rate for 0.261
Jan 1, 2016 - Jun 30, 2016	Tax Rate for 0.268
Jul 1, 2016 - Dec 31, 2016	Tax Rate for 0.258
Jan 1, 2017 - Jun 30, 2017	Tax Rate for 0.273
Jul 1, 2017 - Dec 31, 2017	Tax Rate for 0.270
Jan 1, 2018 - Jun 30, 2018	Tax Rate for 0.284
Jan 1, 2019 - Jun 30, 2019	Tax Rate for 0.296
July 1, 2019 - Dec 31, 2019	Tax Rate for 0.297
Jan 1, 2020 - Jun 30, 2020	Tax Rate for 0.293
July 1, 2020 - Dec 31, 2020	Tax Rate for 0.332
Jan 1, 2021 - Jun 30, 2021	Tax Rate for 0.287
Jul 1, 2021 - Dec 31, 2021	Tax Rate for 0.277
Jan 1, 2022 - Jun 30, 2022	Tax Rate for 0.248
Jul 1, 2022 - Dec 31, 2022	Tax Rate for 0.248
Jan 1, 2023 - Jun 30, 2023	Tax Rate for 0.29
Jul 1, 2023 - Dec 31, 2023	Tax Rate for 0.29
Jan 1, 2024 - Jun 30, 2024	Tax Rate for 0.291
Jul 1, 2024 - Dec 31, 2024	Tax Rate for 0.296
Jan 1, 2025 - Jun 30, 2025	Tax Rate for 0.304
Jul 1, 2025 - Dec 31, 2025	Tax Rate for 0.318
Jan 1, 2026 - Jun 30, 2026	Tax Rate for 0.318

Form 74 - Nebraska Motor Fuels Use Tax Return

Round to Whole Gallons Round down all amounts less than .50 and round up all amounts .50 to .99

Round to Whole Gallons
Round down all amounts less than .50 and round up all amounts .50 to .99