Nebraska Statutes
§ 53-163 — Commission; rounding of amounts on returns or reports; authorized
Nebraska·Ch. 53 Liquors
When the commission finds that the administration of the state alcohol excise tax laws might be more efficiently and economically conducted, the commission may require or allow for rounding of all amounts on returns or reports, including amounts of tax. Amounts shall be rounded to the nearest dollar with amounts ending in fifty cents or more rounded to the next highest dollar.
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Legislative History
Source: Laws 2007, LB578, § 2.
Nearby Sections
15
§ 53-101
Act, how cited§ 53-101.01
Statement of policy§ 53-101.02
Farm wineries; legislative intent§ 53-101.04
Transferred to section53-148.01§ 53-101.05
Act to be liberally construed§ 53-102
Transferred to section53-168.06§ 53-103
Definitions, where found§ 53-103.01
Alcohol, defined§ 53-103.02
Alcoholic liquor, defined§ 53-103.03
Beer, defined§ 53-103.04
Brand, defined§ 53-103.05
Brewpub, defined§ 53-103.06
Campus, defined§ 53-103.07
Cancel, defined