Neb. Rev. Stat. § 60-306

Alternative fuel includes electricity, solar power, and any other source of energy not otherwise taxed under the motor fuel laws as defined in section 66-712 which is used to power a motor vehicle. Alternative fuel does not include motor vehicle fuel as defined in section 66-482 , diesel fuel as defined in section 66-482 , or compressed fuel as defined in section 66-6,100 .