2025 Nebraska Revised Statutes
Chapter 77 - Revenue and Taxation
77-4013 - License or certification; restoration; fee.

Universal Citation:
NE Code § 77-4013 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.

77-4013. License or certification; restoration; fee.

The Tax Commissioner may restore licenses or certifications which have been revoked, canceled, or suspended, but the Tax Commissioner shall not issue a new license or certification after the revocation of such a license or certification unless he or she is satisfied that the former licensee or certified manufacturer will comply with the Tobacco Products Tax Act. A person whose license or certification has previously been revoked, canceled, or suspended shall pay the Tax Commissioner a fee of twenty-five dollars for the issuance of a license or certification after each revocation, cancellation, or suspension.

Source

  • Laws 1987, LB 730, § 13;
  • Laws 2024, LB1204, § 32.

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