Nebraska § 59-1523 Disciplinary actions; contraband

Nebraska Statutes

§ 59-1523 — Disciplinary actions; contraband

Nebraska § 59-1523

Ch. 59Monopolies and Unlawful Restraint of Trade

This text of Nebraska § 59-1523 (Disciplinary actions; contraband) 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. § 59-1523 (2026).

Text

(1)The cigarette tax division of the Tax Commissioner may, after notice and hearing, revoke or suspend for any violation of section 59-1520 the:

(a)License or licenses of any person licensed under sections 28-1418 to 28-1429.07 or sections 77-2601 to 77-2623 ; or

(b)License or certification of any person licensed or certified under the Tobacco Products Tax Act.

(2)Cigarettes that are acquired, held, owned, possessed, transported, sold, or distributed in or imported into this state in violation of section 59-1520 are declared to be contraband goods and are subject to seizure and forfeiture. Any cigarettes so seized and forfeited shall be destroyed. Such cigarettes shall be declared to be contraband goods whether the violation of section 59-1520 is knowing or otherwise.

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(1) The cigarette tax division of the Tax Commissioner may, after notice and hearing, revoke or suspend for any violation of section 59-1520 the:
(a) License or licenses of any person licensed under sections 28-1418 to 28-1429.07 or sections 77-2601 to 77-2623 ; or
(b) License or certification of any person licensed or certified under the Tobacco Products Tax Act.
(2) Cigarettes that are acquired, held, owned, possessed, transported, sold, or distributed in or imported into this state in violation of section 59-1520 are declared to be contraband goods and are subject to seizure and forfeiture. Any cigarettes so seized and forfeited shall be destroyed. Such cigarettes shall be declared to be contraband goods whether the violation of section 59-1520 is knowing or otherwise.

Legislative History

Source: Laws 2001, LB 358, § 5; Laws 2011, LB590, § 2; Laws 2014, LB863, § 27; Laws 2024, LB1204, § 24; Laws 2025, LB9, § 2. Operative Date: January 1, 2026 Cross References: Tobacco Products Tax Act, see section 77-4001.