Nebraska § 77-2616 Use tax; rate

Nebraska Statutes

§ 77-2616 — Use tax; rate

Nebraska·Ch. 77 Revenue and Taxation

There is hereby levied and imposed a tax upon the use of all cigarettes, as defined by section  77-2601 , used in this state, except such cigarettes upon which the tax imposed by section  77-2602  has been paid. The amount of such use tax shall be at the rate provided in section  77-2602  as now existing or as hereafter amended. The tax collected shall be disbursed as provided in section  77-2602 .

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There is hereby levied and imposed a tax upon the use of all cigarettes, as defined by section 77-2601 , used in this state, except such cigarettes upon which the tax imposed by section 77-2602 has been paid. The amount of such use tax shall be at the rate provided in section 77-2602 as now existing or as hereafter amended. The tax collected shall be disbursed as provided in section 77-2602 .

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Legislative History

Source: Laws 1949, c. 224, § 1, p. 628; Laws 1959, c. 353, § 10, p. 1248; Laws 1963, c. 457, § 2, p. 1483; Laws 1965, c. 501, § 7, p. 1559; Laws 1971, LB 87, § 4; Laws 1981, LB 506, § 6; Laws 1982, LB 753, § 2. 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).