Nebraska § 77-2620 Contraband
cigarettes; confiscation; destruction

Nebraska Statutes

§ 77-2620 — Contraband cigarettes; confiscation; destruction

Nebraska § 77-2620

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2620 (Contraband cigarettes; confiscation; destruction) 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. § 77-2620 (2026).

Text

All cigarettes subject to the tax as imposed by section  77-2602 ,
to which stamps have not been affixed or tax impressions made, as required
by sections  77-2601  to  77-2615 , except as permitted by the provisions of section  77-2607 , when found in any place in this state are declared to be contraband
goods and may be seized by the Tax Commissioner, by the Tax Commissioner's
agents or employees, or by any peace officer of this state, when directed
by the Tax Commissioner to do so, without a warrant. The Tax Commissioner
may, upon satisfactory proof, direct the return of any confiscated cigarettes
when he or she has reason to believe that the owner thereof has not willfully
or intentionally evaded any tax imposed under section  77-2602 . The Tax Commissioner
may, in the absence of proof 

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All cigarettes subject to the tax as imposed by section 77-2602 ,
to which stamps have not been affixed or tax impressions made, as required
by sections 77-2601 to 77-2615 , except as permitted by the provisions of section 77-2607 , when found in any place in this state are declared to be contraband
goods and may be seized by the Tax Commissioner, by the Tax Commissioner's
agents or employees, or by any peace officer of this state, when directed
by the Tax Commissioner to do so, without a warrant. The Tax Commissioner
may, upon satisfactory proof, direct the return of any confiscated cigarettes
when he or she has reason to believe that the owner thereof has not willfully
or intentionally evaded any tax imposed under section 77-2602 . The Tax Commissioner
may, in the absence of proof of good faith, confiscate any unstamped cigarettes
or cigarettes without tax impressions found in the possession of any person,
except as permitted by section 77-2607 .
Any cigarettes forfeited to the state under this section shall be destroyed
or used for law enforcement purposes and then destroyed. The Tax Commissioner, his or her
agents and employees, and any peace officer of this state, when directed so
to do, shall not in any way be responsible in any court for the seizure or
the confiscation of any unstamped packages of cigarettes or cigarettes without
tax impressions.

Legislative History

Source: Laws 1951, c. 272, § 1, p. 906; Laws 1965, c. 501, § 8, p. 1599; Laws 1965, c. 500, § 5, p. 1593; Laws 2002, LB 989, § 17; Laws 2003, LB 572, § 12; Laws 2011, LB590, § 37.