§ 77-2608 — Tax Commissioner; duties; audit; discount; funds; disposition

Nebraska § 77-2608

• Jurisdiction: Nebraska
• Ch. 77: Revenue and Taxation

Text

The
Tax Commissioner shall prepare and have suitable stamps for use on each kind
of piece or package of cigarettes, except when cigarette tax meter impressions
are affixed. Requisition for the preparation of such stamps shall be made
through the materiel division of the Department of Administrative Services
as other state supplies are requisitioned, and the Tax Commissioner and his
or her bondsperson shall be liable for the value of all such stamps delivered
to him or her. The Auditor of Public Accounts shall audit as often as the auditor
deems advisable the records of the Tax Commissioner with respect to the money
received from the sale of stamps and as revenue from tax meter impressions
for the purpose of determining the accuracy and correctness of the same. The
Tax Commissioner shall sell or
distribute the stamps only to licensed stamping agents, as provided in section 77-2603 or 77-2603.01 , and the stamping agent shall keep an accurate record
of all stamps coming into and leaving the
stamping agent's possession. Such stamps shall be sold and accounted
for at the face value thereof, except that the Tax Commissioner may, by rule
and regulation certified to the State Treasurer, authorize the sale thereof
to stamping agents in this state
or outside of this state at a discount of one and eighty-five hundredths percent
of such face value of the tax as a commission for affixing and canceling such
stamps. Any stamping
agent using a tax meter machine shall be entitled to the same
discount as allowed a stamping
agent for affixing and canceling the stamps. The money received
by the Tax Commissioner from the sale of the stamps and as revenue from such
tax meter impressions shall be deposited by him or her daily with the State
Treasurer who shall credit such money as provided in section 77-2602 . Upon
proof by the Tax Commissioner that he or she can affix such stamps or meter
impressions, warehouse and distribute such cigarettes, and collect such revenue
at a cost less than any discount allowed to stamping
agents pursuant to this section, he or she may then proceed to
affix the stamps himself or herself after giving the stamping agents sixty days' notice and purchasing
all equipment used by them for the purpose of affixing such stamps or meter
impressions at a fair market value.

Legislative History

Source: Laws 1947, c. 267, § 8, p. 863; Laws 1949, c. 245, § 2, p. 666; Laws 1949, c. 246, § 1, p. 668; Laws 1963, c. 458, § 2, p. 1485; Laws 1965, c. 501, § 3, p. 1596; Laws 1965, c. 500, § 2, p. 1591; Laws 1971, LB 87, § 2; Laws 1985, LB 653A, § 3; Laws 1985, Second Spec. Sess., LB 3, § 3; Laws 1987, LB 730, § 29; Laws 2000, LB 654, § 4; Laws 2002, Second Spec. Sess., LB 46, § 1; Laws 2003, LB 572, § 11; Laws 2011, LB337, § 6; Laws 2011, LB590, § 30. Annotations: This act which includes sections 77-2602, 77-2610, 77-2616, and 85-1,100 is valid under the Constitutions of Nebraska and the United States. Sandberg v. State, 188 Neb. 335, 196 N.W.2d 501 (1972).