66-4,117. Motor vehicle fuel tax law; enforcement; rules and regulations.The department or any peace officer of this state shall enforce sections 66-4,114 to 66-4,117. The department shall adopt and promulgate reasonable rules and regulations intended to collect revenue arising under such sections and for the payment thereof. SourceLaws 1935, c. 160, § 1, p. 583; C.S.Supp.,1941, § 66-425; R.S.1943, § 66-440; R.S.1943, (1990), § 66-440; Laws 1991, LB 627, § 36.