Nebraska § 77-4011.02 Nonresident manufacturer of electronic nicotine delivery systems; appoint agent for service of process

Nebraska Statutes

§ 77-4011.02 — Nonresident manufacturer of electronic nicotine delivery systems; appoint agent for service of process

Nebraska § 77-4011.02

Ch. 77Revenue and Taxation

This text of Nebraska § 77-4011.02 (Nonresident manufacturer of electronic nicotine delivery systems; appoint agent for service of process) 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. § 77-4011.02 (2026).

Text

(1)Any nonresident manufacturer of electronic nicotine delivery systems that has not registered to do business in the State of Nebraska as a foreign corporation or business entity shall, as a condition precedent to being certified pursuant to section 77-4011.01 , appoint and continually engage without interruption the services of an agent in the State of Nebraska to act as agent for the service of process on whom all process, and any action or proceeding against such manufacturer concerning or arising out of the enforcement of the Tobacco Products Tax Act, may be served in any manner authorized by law. Such service shall constitute legal and valid service of process on the manufacturer. The manufacturer shall provide the name, address, telephone number, and proof of the appointment and a

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(1) Any nonresident manufacturer of electronic nicotine delivery systems that has not registered to do business in the State of Nebraska as a foreign corporation or business entity shall, as a condition precedent to being certified pursuant to section 77-4011.01 , appoint and continually engage without interruption the services of an agent in the State of Nebraska to act as agent for the service of process on whom all process, and any action or proceeding against such manufacturer concerning or arising out of the enforcement of the Tobacco Products Tax Act, may be served in any manner authorized by law. Such service shall constitute legal and valid service of process on the manufacturer. The manufacturer shall provide the name, address, telephone number, and proof of the appointment and availability of such agent to the Tax Commissioner.
(2) The manufacturer shall provide notice to the Tax Commissioner thirty calendar days prior to termination of the authority of an agent and shall further provide proof to the satisfaction of the Tax Commissioner of the appointment of a new agent no less than five calendar days prior to the termination of an existing agent appointment. In the event an agent terminates an agency appointment, the manufacturer shall notify the Tax Commissioner of the termination within five calendar days and shall include proof to the satisfaction of the Tax Commissioner of the appointment of a new agent.