2009 Nebraska Code
Chapter 77 REVENUE AND TAXATION
77-4301 Terms, defined.
(1) Controlled substance shall mean any drug or substance, including an imitation controlled substance, that is held, possessed, transported, transferred, sold, or offered to be sold in violation of Nebraska law. Controlled substance shall not include marijuana;
(2) Dealer shall mean a person who, in violation of Nebraska law, manufactures, produces, ships, transports, or imports into Nebraska or in any manner acquires or possesses six or more ounces of marijuana, seven or more grams of any controlled substance which is sold by weight, or ten or more dosage units of any controlled substance which is not sold by weight;
(3) Imitation controlled substance shall have the meaning as provided in section 28-401; and
(4) Marijuana shall have the meaning as provided in section 28-401.Source
Laws 1990, LB 260, § 1;
Laws 1991, LB 773, § 26.
Annotations In a case involving cocaine and methamphetamine, the 7 or more grams of controlled substance which would make one a "dealer" under subsection (2) of this section, and therefore subject to conviction under section 77-4309, must be composed of (1) 7 or more grams of cocaine in isolation, or (2) 7 or more grams of a mixture which contains methamphetamine, or (3) 7 or more grams combined of cocaine in isolation and a mixture which contains methamphetamine. State v. Utter, 263 Neb. 632, 641 N.W.2d 624 (2002).
Section 28-416(6) and subsection (2) of this section address different types of misconduct and are not inconsistent. Nebraska's Marijuana and Controlled Substances Tax Act, construed to grant derivative-use immunity, provides protection to taxpayers coextensive with the constitutional right against compulsory self-incrimination. State v. Garza, 242 Neb. 573, 496 N.W.2d 448 (1993).
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