Neb. Rev. Stat. § 66-4,116

The Legislature declares that it does not intend to place any burden upon the transportation of motor fuels in interstate commerce under such circumstances as the Constitution and statutes of the United States of America preclude, but deems the tax provided for in section 66-4,114 and the regulations as provided herein to be necessary to the effective collection of a tax on motor fuels used in motor vehicles upon the highways of this state.