Official Nebraska Government Website
Official Nebraska Government Website
Nebraska Department of Revenue
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

Form 74 - Nebraska Motor Fuels Use Tax Return

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

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

 

* Please ensure filing year is correct.

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
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
$

 Download the Form 74 instructions.