(1)(a) There is hereby levied and imposed an excise tax in an amount set in subdivision (1)(b) of this section, increased by the amounts imposed or determined under sections 66-489.02, 66-4,140, 66-4,145, and 66-4,146, upon the use of all motor fuels used in this state and due the State of Nebraska under section 66-489. Users of motor fuels subject to taxation under this section shall be allowed the same exemptions, deductions, and rights of reimbursement as are authorized and permitted by Chapter 66, article 4, other than any commissions provided under such article. (b) The excise tax shall be nine and one-half cents per gallon. (c) For purposes of this subsection and section 66-4,106, use means the purchase or consumption of motor fuels in this state. (2) Beginning January 1, 2028, there is hereby levied and imposed an excise tax of three cents per kilowatt hour on the electric energy used to charge the battery of a motor vehicle at a commercial electric vehicle charging station.
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