Neb. Rev. Stat. § 66-1510

Petroleum shall mean: (1) For purposes of the fee provisions of section 66-1521 : (a) Motor vehicle fuel as defined in section 66-482 , except natural gasoline used as a denaturant by an ethanol facility as defined in section 66-1333 ; and (b) Diesel fuel as defined in section 66-482 , including kerosene which has been blended for use as a motor fuel; and (2) For purposes of all provisions of the Petroleum Release Remedial Action Act other than the fee provisions of section 66-1521 : (a) The fuels defined in subdivision (1) of this section; and (b) A fraction of crude oil that is liquid at a temperature of sixty degrees Fahrenheit and a pressure of fourteen and seven-tenths pounds per square inch absolute, except any such fraction which is regulated as a hazardous substance under section 101(14) of the federal Comprehensive Environmental Response, Compensation, and Liability Act of 1980, 42 U.S.C. 9601(14), as such act existed on January 1, 2005.