2013 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-2616 - Use tax; rate.

77-2616. 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.

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).