Nebraska Statutes
§ 77-2617 — Use tax; payment; report
Nebraska·Ch. 77 Revenue and Taxation
Every person, firm, corporation, or association, using cigarettes subject to taxation on the use thereof under the provisions of sections 77-2616 to 77-2619 , shall pay such tax and make report thereof to the Tax Commissioner under such rules and regulations as may be prescribed by the Tax Commissioner.
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Legislative History
Source: Laws 1949, c. 224, § 2, p. 629; Laws 2002, LB 989, § 16.
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