Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)
Neb. Admin. Code § 316-94-004
Taxable Drugs; Presumptions and Exemptions
Official textrevenue.nebraska.gov
004.01 Unless evidence to the contrary is presented to the Department, drugs confiscated by law enforcement agents shall be presumed to be unlawfully possessed and subject to taxation. 004.02 Any person or entity legally in possession of marijuana or controlled substances that would otherwise be taxable under the provisions of these regulations and the Marijuana and Controlled Substances Tax Act shall be exempt from taxation. (Section 77-4303(3). February 2, 1992.)
Source: view the official text
In this chapter (12 sections)
- 316-94-001 · Scope
- 316-94-002 · Definitions
- 316-94-003 · Drug Tax Stamps
- 316-94-004 · Taxable Drugs; Presumptions and Exemptions
- 316-94-005 · Drug Tax Stamps; Use
- 316-94-006 · Drug Tax Stamps; Amount of Tax Owed
- 316-94-007 · Amount of Drugs Possessed; Method of Calculating
- 316-94-008 · Drug Tax Assessment; Adjustment of Amount
- 316-94-009 · Drug Tax Program Confidentiality
- 316-94-010 · Drug Tax Program/Protested Assessment or Overassessment
- 316-94-011 · Drug Tax Assessments; Interest and Penalties
- 316-94-012 · Drug Tax Revenue; Distribution of Funds