Neb. Rev. Stat. § 66-712

For purposes of the Compressed Fuel Tax Act and sections 66-482 to 66-4,149 , 66-501 to 66-531 , and 66-712 to 66-736 : (1) Department means the Department of Revenue; (2) Motor fuel means any fuel defined as motor vehicle fuel in section 66-482 , any fuel defined as diesel fuel in section 66-482 , and any fuel defined as compressed fuel in section 66-6,100 ; (3) Motor fuel laws means the Compressed Fuel Tax Act and sections 66-482 to 66-4,149 , 66-501 to 66-531 , and 66-712 to 66-736 ; and (4) Person means any individual, firm, partnership, limited liability company, company, agency, association, corporation, state, county, municipality, or other political subdivision. Whenever a fine, imprisonment, or both are prescribed or imposed in sections 66-712 to 66-736 , the word person as applied to a partnership, a limited liability company, or an association means the partners or members thereof.