2006 Nebraska Revised Statutes - § 77-2616 — Use tax; rate.

Section 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).

~Reissue Revised Statutes of Nebraska