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Chapter 73 NEBRASKA FUELS TAX ; REG-73-002 DEFINITIONS (1/8/2007)002.27 Biodiesel shall mean mono-alkyl esters of long chain fatty acids derived from vegetable oils or animal fats which conform to American Society for Testing and Materials D6751 specifications for use in diesel engines. Biodiesel refers to the pure fuel before blending with diesel fuel. This definition is necessary for the Department of Revenue to tax biodiesel as a diesel fuel. However, no regulations exist in any state department to proactively test petroleum diesel or biodiesel to insure they meet the ASTM standards
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