Nebraska Revised Statute 66-1420
Department; powers and duties.
(1) The department may require information as it deems necessary on any report, return, or other statement under the agreement.
(2) The department may require any of the reports, returns, or other filings due from any licensees to be filed electronically.
(3) The department shall prescribe the formats and procedures for electronic filing. The department shall adopt formats and procedures that are reasonably consistent with the formats and procedures of other states requiring electronic reporting of motor fuel information.
(4) Any person who does not file electronically when required or who fails to use the prescribed formats and procedures shall be considered to have not filed the return, report, or other filing.