Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)
Neb. Admin. Code § 316-57-018 — Shelf Payments to Retailers by Manufacturers
018.01 Payments made or credits given to a retailer for promotional purposes including shelf payments are not to be considered in determining the cost of cigarettes to the retailer, nor can such payments or credits be used to increase the approved buy-down promotion or to extend a designated promotion period. (Neb. Rev. Stat. § 59-1511(2). March 21, 2022.)
Source: official text