Use tax; rate

There is hereby levied and imposed a tax upon the use of all cigarettes, as defined by section 77-2601 , used in this state, except such cigarettes upon which the tax imposed by section 77-2602 has been paid. The amount of such use tax shall be at the rate provided in section 77-2602 as now existing or as hereafter amended. The tax collected shall be disbursed as provided in section 77-2602

Last amended: Source Laws 1949, c. 224, § 1, p. 628; Laws 1959, c. 353, § 10, p. 1248; Laws 1963, c. 457, § 2, p. 1483; Laws 1965, c. 501, § 7, p. 1559; Laws 1971, LB 87, § 4; Laws 1981, LB 506, § 6; Laws 1982, LB 753, § 2. Annotations This act which includes sections 77-2602, 77-2610, 77-2616, and 85-1,100 is valid under the Constitutions of Nebraska and the United States. Sandberg v. State, 188 Neb. 335, 196 N.W.2d 501 (1972). Frequent Questions Americans with Disabilities Act Notice Privacy Policy Glossary

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