Nebraska § 53-162 Alcoholic liquor shipped from another state; tax imposed

Nebraska Statutes

§ 53-162 — Alcoholic liquor shipped from another state; tax imposed

Nebraska § 53-162

Ch. 53Liquors

This text of Nebraska § 53-162 (Alcoholic liquor shipped from another state; tax imposed) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 53-162 (2026).

Text

For the purpose of raising revenue, a tax is imposed upon persons holding a shipping license issued pursuant to subsection (5) or (6) of section  53-123.15  who ship alcoholic liquor to individuals pursuant to section  53-192  and for which the required taxes in the state of purchase or this state have not been paid. The tax, if due, shall be paid by the holder of the shipping license issued pursuant to subsection (5) or (6) of section  53-123.15 . The amount of the tax shall be imposed as provided in section  53-160 . The tax shall be collected by the commission, except that the tax shall not be due until December 31 of the year in which the purchase was made. The tax shall be delinquent if unpaid within twenty-five days after December 31. The revenue from the tax shall be credited to the

Free access — add to your briefcase to read the full text and ask questions with AI

For the purpose of raising revenue, a tax is imposed upon persons holding a shipping license issued pursuant to subsection (5) or (6) of section 53-123.15 who ship alcoholic liquor to individuals pursuant to section 53-192 and for which the required taxes in the state of purchase or this state have not been paid. The tax, if due, shall be paid by the holder of the shipping license issued pursuant to subsection (5) or (6) of section 53-123.15 . The amount of the tax shall be imposed as provided in section 53-160 . The tax shall be collected by the commission, except that the tax shall not be due until December 31 of the year in which the purchase was made. The tax shall be delinquent if unpaid within twenty-five days after December 31. The revenue from the tax shall be credited to the General Fund. The commission shall adopt and promulgate rules and regulations to carry out this section.