Neb. Rev. Stat. § 66-1411

(1) The legal remedies for any person served with an order or assessment under the International Fuel Tax Agreement Act shall be as prescribed in such act. Appeals from a final order of the director shall be taken as prescribed in sections 84-917 to 84-919 . (2) The director may adopt and promulgate rules and regulations for enforcement, collection, and appeals pursuant to the International Fuel Tax Agreement Act. Any person filing a report or return for tax due shall follow the filing periods or due dates established by the agreement under section 66-1406 .