Nebraska § 77-2602.03 Increase
in tax; applicability; stamping
agents; duties; credit to wholesaler

Nebraska Statutes

§ 77-2602.03 — Increase in tax; applicability; stamping agents; duties; credit to wholesaler

Nebraska § 77-2602.03

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2602.03 (Increase in tax; applicability; stamping agents; duties; credit to wholesaler) 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. § 77-2602.03 (2026).

Text

The
increase in the tax shall apply to all unused stamps, meter impressions, and
packages of stamped cigarettes owned by stamping
agents at 12:01 a.m. on the day the increase becomes operative.
On the date any change in the tax takes effect, each stamping agent shall take an inventory of all
unused stamps, meter impressions, and packages of stamped cigarettes owned
by the cigarette wholesaler at 12:01 a.m. The additional tax shall be remitted
with the return for the last month preceding the date any change in the tax
takes effect. The Tax Commissioner shall credit to each stamping
agent an amount equal to the additional tax on two weeks of such stamping agent's average purchases of stamps.

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The
increase in the tax shall apply to all unused stamps, meter impressions, and
packages of stamped cigarettes owned by stamping
agents at 12:01 a.m. on the day the increase becomes operative.
On the date any change in the tax takes effect, each stamping agent shall take an inventory of all
unused stamps, meter impressions, and packages of stamped cigarettes owned
by the cigarette wholesaler at 12:01 a.m. The additional tax shall be remitted
with the return for the last month preceding the date any change in the tax
takes effect. The Tax Commissioner shall credit to each stamping
agent an amount equal to the additional tax on two weeks of such stamping agent's average purchases of stamps.

Legislative History

Source: Laws 1982, LB 753, § 3; Laws 1985, LB 653A, § 2; Laws 1985, Second Spec. Sess., LB 3, § 2; Laws 1987, LB 730, § 28; Laws 2002, LB 989, § 10; Laws 2011, LB590, § 21.