Nebraska § 77-4310.03 Marijuana and Controlled Substances Tax Administration Cash Fund; created; use; investment

Nebraska Statutes

§ 77-4310.03 — Marijuana and Controlled Substances Tax Administration Cash Fund; created; use; investment

Nebraska § 77-4310.03

Ch. 77Revenue and Taxation

This text of Nebraska § 77-4310.03 (Marijuana and Controlled Substances Tax Administration Cash Fund; created; use; investment) 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. § 77-4310.03 (2026).

Text

There is hereby created the Marijuana and Controlled Substances Tax Administration Cash Fund. Money in the fund shall be used by the Tax Commissioner for the purposes of administering, collecting, and enforcing the tax imposed by section  77-4303 , except that transfers may be made from the fund to the General Fund or the Department of Revenue Property Assessment Division Cash Fund at the direction of the Legislature. Any money in the Marijuana and Controlled Substances Tax Administration Cash Fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.

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There is hereby created the Marijuana and Controlled Substances Tax Administration Cash Fund. Money in the fund shall be used by the Tax Commissioner for the purposes of administering, collecting, and enforcing the tax imposed by section 77-4303 , except that transfers may be made from the fund to the General Fund or the Department of Revenue Property Assessment Division Cash Fund at the direction of the Legislature. Any money in the Marijuana and Controlled Substances Tax Administration Cash Fund available for investment shall be invested by the state investment officer pursuant to the Nebraska Capital Expansion Act and the Nebraska State Funds Investment Act.

Legislative History

Source: Laws 1991, LB 773, § 32; Laws 1994, LB 1066, § 87; Laws 2009, First Spec. Sess., LB3, § 56; Laws 2025, LB264, § 162. Operative Date: May 22, 2025 Cross References: Nebraska Capital Expansion Act, see section 72-1269. Nebraska State Funds Investment Act, see section 72-1260.