§ 77-2607 — Stamping agent; stock; exempt from tax; conditions

Each stamping agent may set aside such portion of the stamping agent's stock of cigarettes as
is not intended to be sold or given away in this state and it will not be
necessary to affix the stamps
or tax meter impressions
thereon required under section 77-2606 , except that
if such stock is not disposed
of and out of the possession of the stamping
agent within thirty days of the date of receipt thereof, the cigarettes, packages, or pieces shall immediately
be stamped as required by sections 77-2601 to 77-2615 . Each stamping agent shall immediately mark in ink
on each unopened box, carton, or
other container of such cigarettes, received and the date of receipt and shall
affix the stamping agent's signature
thereto. Within forty-eight hours after such box, carton, or other container is opened, the stamping
agent shall immediately affix such stamps or tax impressions to
each package and
cancel the stamps affixed thereto.

Legislative History

Source: Laws 1947, c. 267, § 7, p. 863; Laws 2011, LB590, § 29.