Nebraska § 77-4013 License or certification; restoration; fee

Nebraska Statutes

§ 77-4013 — License or certification; restoration; fee

Nebraska § 77-4013

Ch. 77Revenue and Taxation

This text of Nebraska § 77-4013 (License or certification; restoration; fee) 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. § 77-4013 (2026).

Text

The Tax Commissioner may restore licenses or certifications which have been revoked, canceled, or suspended, but the Tax Commissioner shall not issue a new license or certification after the revocation of such a license or certification unless he or she is satisfied that the former licensee or certified manufacturer will comply with the Tobacco Products Tax Act. A person whose license or certification has previously been revoked, canceled, or suspended shall pay the Tax Commissioner a fee of twenty-five dollars for the issuance of a license or certification after each revocation, cancellation, or suspension.

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The Tax Commissioner may restore licenses or certifications which have been revoked, canceled, or suspended, but the Tax Commissioner shall not issue a new license or certification after the revocation of such a license or certification unless he or she is satisfied that the former licensee or certified manufacturer will comply with the Tobacco Products Tax Act. A person whose license or certification has previously been revoked, canceled, or suspended shall pay the Tax Commissioner a fee of twenty-five dollars for the issuance of a license or certification after each revocation, cancellation, or suspension.