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2017 Nebraska Revised Statutes
Chapter 77 - REVENUE AND TAXATION
77-2617 Use tax; payment; report.
Universal Citation: NE Code § 77-2617 (2017)
77-2617. Use tax; payment; report.
Every person, firm, corporation, or association, using cigarettes subject to taxation on the use thereof under the provisions of sections 77-2616 to 77-2619, shall pay such tax and make report thereof to the Tax Commissioner under such rules and regulations as may be prescribed by the Tax Commissioner.
Source
- Laws 1949, c. 224, § 2, p. 629;
- Laws 2002, LB 989, § 16.
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