§ 53-164.01 — Alcoholic liquor; tax; payment; report; penalty; bond; sale to instrumentality of armed forces; credit for tax paid

Nebraska § 53-164.01

• Jurisdiction: Nebraska
• Ch. 53: Liquors

Text

Payment of the tax provided
for in section 53-160 on alcoholic liquor shall be paid by the manufacturer
or wholesaler as follows:
(1)(a) All manufacturers or wholesalers, except farm winery
producers, whether inside or outside this state shall, on or before the twenty-fifth
day of each calendar month following the month in which shipments were made,
submit a report to the commission upon forms furnished by the commission showing
the total amount of alcoholic liquor in gallons or fractional parts thereof
shipped by such manufacturer or wholesaler, whether inside or outside this
state, during the preceding calendar month;
(b) All beer wholesalers shall, on or before the twenty-fifth
day of each calendar month following the month in which shipments were made,
submit a report to the commission upon forms furnished by the commission showing
the total amount of beer in gallons or fractional parts thereof shipped by
all manufacturers, whether inside or outside this state, during the preceding
calendar month to such wholesaler;
(c)(i) Except as provided in subdivision (ii) of this subdivision,
farm winery producers which paid less than one thousand dollars of excise
taxes pursuant to section 53-160 for the previous calendar year and which
will pay less than one thousand dollars of excise taxes pursuant to section 53-160 for the current calendar year shall, on or before the twenty-fifth
day of the calendar month following the end of the year in which wine was
packaged and released from bond, submit
a report to the commission upon forms furnished by the commission showing
the total amount of wine in gallons or fractional parts thereof packaged and released from bond by such producer during
the preceding calendar year; and
(ii) Farm winery producers which paid one thousand dollars
or more of excise taxes pursuant to section 53-160 for the previous calendar
year or which become liable for one thousand dollars or more of excise taxes
pursuant to section 53-160 during the current calendar year shall, on or before
the twenty-fifth day of each calendar month following the month in which wine
was packaged and released
from bond, submit a report to the commission upon forms furnished
by the commission showing the total amount of wine in gallons or fractional
parts thereof packaged and released from bond by
such producer during the preceding calendar month. A farm winery producer
which becomes liable for one thousand dollars or more of excise taxes pursuant
to section 53-160 during the current calendar year shall also pay such excise
taxes immediately;
(d) A craft brewery shall, on or before the twenty-fifth day
of each calendar month following the month in which the beer was released from bond for sale, submit a report
to the commission on forms furnished by the commission showing the total amount
of beer in gallons or fractional parts thereof produced for sale by the craft
brewery during the preceding calendar month;
(e) A microdistillery shall, on or before the twenty-fifth
day of each calendar month following the month in which the distilled liquor
was released from bond for sale,
submit a report to the commission on forms furnished by the commission showing
the total amount of distilled liquor in gallons or fractional parts thereof
produced for sale by the microdistillery during the preceding calendar month;
and
(f) Reports submitted pursuant to subdivision (a), (b), or
(c) of this subdivision shall also contain a statement of the total amount
of alcoholic liquor, except beer, in gallons or fractional parts thereof shipped
to licensed retailers inside this state and such other information as the
commission may require;
(2) The wholesaler or farm winery producer shall at the time
of the filing of the report pay to the commission the tax due on alcoholic
liquor, except beer, shipped to licensed retailers inside this state at the
rate fixed in accordance with section 53-160 . The tax due on beer shall be
paid by the wholesaler on beer shipped from all manufacturers;
(3) The tax imposed pursuant to section 53-160 shall be due
on the date the report is due less a discount of one percent of the tax on
alcoholic liquor for submitting the report and paying the tax in a timely
manner. The discount shall be deducted from the payment of the tax before
remittance to the commission and shall be shown in the report to the commission
as required in this section. If the tax is not paid within the time provided
in this section, the discount shall not be allowed and shall not be deducted
from the tax;
(4) If the report is not submitted by the twenty-fifth day
of the calendar month or if the tax is not paid to the commission by the twenty-fifth
day of the calendar month, the following penalties shall be assessed on the
amount of the tax: One to five days late, three percent; six to ten days late,
six percent; and over ten days late, ten percent. In addition, interest on
the tax shall be collected at the rate of one percent per month, or fraction
of a month, from the date the tax became due until paid;
(5) No tax shall be levied or collected on alcoholic liquor
manufactured inside this state and shipped or transported outside this state
for sale and consumption outside this state;
(6) In order to insure the payment of all state taxes on alcoholic
liquor, together with interest and penalties, persons required to submit reports
and payment of the tax shall, at the time of application for a license under
sections 53-124 and 53-124.01 , enter into a surety bond with corporate surety,
both the bond form and surety to be approved by the commission. Subject to
the limitations specified in this subdivision, the amount of the bond required
of any taxpayer shall be fixed by the commission and may be increased or decreased
by the commission at any time. In fixing the amount of the bond, the commission
shall require a bond equal to the amount of the taxpayer's estimated maximum
monthly excise tax ascertained in a manner as determined by the commission.
Nothing in this section shall prevent or prohibit the commission from accepting
and approving bonds which run for a term longer than the license period. The
amount of a bond required of any one taxpayer shall not be less than one thousand
dollars. The bonds required by this section shall be filed with the commission;
and
(7) When a manufacturer or wholesaler sells and delivers alcoholic
liquor upon which the tax has been paid to any instrumentality of the armed
forces of the United States engaged in resale activities as provided in section 53-160.01 , the manufacturer or wholesaler shall be entitled to a credit in
the amount of the tax paid in the event no tax is due on such alcoholic liquor
as provided in such section. The amount of the credit, if any, shall be deducted
from the tax due on the following monthly report and subsequent reports until
liquidated.

Legislative History

Source: Laws 1955, c. 201, § 3, p. 571; Laws 1959, c. 247, § 6, p. 853; Laws 1959, c. 251, § 1, p. 880; Laws 1967, c. 334, § 1, p. 892; Laws 1972, LB 66, § 4; Laws 1973, LB 111, § 8; Laws 1979, LB 224, § 5; Laws 1981, LB 124, § 3; Laws 1983, LB 213, § 18; Laws 1985, LB 279, § 10; Laws 1985, LB 359, § 3; Laws 1988, LB 1089, § 23; Laws 1989, LB 777, § 1; Laws 1989, LB 780, § 12; Laws 1991, LB 344, § 47; Laws 1991, LB 582, § 3; Laws 1994, LB 1292, § 8; Laws 1996, LB 750, § 10; Laws 2006, LB 1003, § 3; Laws 2007, LB549, § 16; Laws 2010, LB861, § 73; Laws 2012, LB824, § 7.