The monies collected for car line and air carrier taxes are transferred to the Nebraska counties during April and August of each year, by the State Treasurer's office.

Air carrier taxes are distributed to the credit of the county's general fund proportionate to the amount the total property taxes levied in the county bears to the total property taxes levied in the state as a whole, pursuant to §77-1250.

Car line taxes are distributed to the various political subdivisions based upon the ratio of railroad taxes levied in the county or subdivision compared the state's total railroad taxes levied, pursuant to §77-684.