Nebraska § 77-2616 Use tax; rate

Nebraska Statutes

§ 77-2616 — Use tax; rate

Nebraska § 77-2616

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2616 (Use tax; rate) 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. § 77-2616 (2026).

Text

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 .

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).