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1,940 sections in this chapter.
Neb. Rev. Stat. § 77-3902 Terms, defined.
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For purposes of the Uniform State Tax Lien Registration and Enforcement Act: (1) Appropriate filing officer means (a) with respect to real property subject to a tax lien, the register of deeds of the county or counties in which the real property is situated and (b) with respect t…
Neb. Rev. Stat. § 77-3903 Notice of lien; filing; requirements; fee; billing.
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(1)(a) A notice of lien provided for in the Uniform State Tax Lien Registration and Enforcement Act upon real property shall be presented in the office of the Secretary of State. Such notice of lien shall be provided by the Secretary of State to and filed in the office of the reg…
Neb. Rev. Stat. § 77-3904 Failure to pay tax or fee; lien; procedures; priority; extension; termination; release or subordination.
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(1) If any person liable to pay any tax or fee under any tax program administered by the Tax Commissioner or Commissioner of Labor neglects or refuses to pay such tax or fee after demand, the amount of such tax or fee, including any interest, penalty, and additions to such tax an…
Neb. Rev. Stat. § 77-3905 Action to collect delinquent amount; procedures; evidence; satisfaction of amount; trust fund; when constituted.
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(1) Except as provided in section 77-3904, at any time within three years after any amount of tax to be collected under any tax program administered by the Tax Commissioner or Commissioner of Labor is assessed or within ten years after the last filing for record as set forth in t…
Neb. Rev. Stat. § 77-3906 Distraint and sale of taxpayer's property; procedures; conditions; powers and duties.
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(1) In addition to all other remedies or actions provided by law under any tax program administered by the Tax Commissioner or Commissioner of Labor, it shall be lawful for the Tax Commissioner or Commissioner of Labor, after making demand for payment, to collect any delinquent t…
Neb. Rev. Stat. § 77-3907 Demand upon security; authorized; abatement; when.
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(1) To enforce collection of any tax not paid when due, the Tax Commissioner or Commissioner of Labor may make demand upon any security which is provided for by law and which has been submitted to the Tax Commissioner or Commissioner of Labor on behalf of the person liable for th…
Neb. Rev. Stat. § 77-3908 Actions prohibited; construction of act.
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(1) No injunction or writ of mandamus or other legal or equitable process shall issue in any suit, action, or proceeding in any court against this state to enjoin the collection of any tax, fee, or any amount of tax required to be collected under any tax program administered by t…
Neb. Rev. Stat. § 77-3910 Tax Commissioner; agreement with financial institution authorized; report.
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The Tax Commissioner may enter into an agreement with one or more financial institutions in this state to levy upon personal property belonging to a taxpayer in accordance with the Uniform State Tax Lien Registration and Enforcement Act and in any medium and format to which the T…
Neb. Rev. Stat. § 77-4001 Act, how cited.
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Sections 77-4001 to 77-4027 shall be known and may be cited as the Tobacco Products Tax Act.
Neb. Rev. Stat. § 77-4002 Definitions; where found.
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For purposes of the Tobacco Products Tax Act, unless the context otherwise requires, the definitions found in sections 77-4002.01 to 77-4007 shall be used.
Neb. Rev. Stat. § 77-4002.01 Alternative nicotine product, defined.
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Alternative nicotine product has the same meaning as in section 28-1418.01.
Neb. Rev. Stat. § 77-4003 Cancel, defined.
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Cancel shall mean to discontinue for up to five years all rights and privileges under a license or certification.
Neb. Rev. Stat. § 77-4003.01 Consumable material, defined.
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Consumable material means any liquid solution or other material containing nicotine or a nicotine analogue that is depleted as an electronic nicotine delivery system is used.
Neb. Rev. Stat. § 77-4003.02 Electronic nicotine delivery system, defined.
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Electronic nicotine delivery system has the same meaning as in section 28-1418.01.
Neb. Rev. Stat. § 77-4003.03 Covered tobacco product, defined; pipe tobacco, defined.
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(1) Covered tobacco product means cigars, pipe tobacco, or any other tobacco products as defined in section 77-4007, excluding tobacco products described in subdivisions (1)(f), (1)(g), (1)(j), and (1)(n) of such section. (2) For purposes of this section, pipe tobacco means any o…
Neb. Rev. Stat. § 77-4004 First owner, defined.
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First owner shall mean any person: (1) Engaged in the business of selling tobacco products in this state who brings or causes to be brought into this state from outside this state any tobacco products for sale in this state, including a retailer who purchases directly from suppli…
Neb. Rev. Stat. § 77-4004.01 Nicotine analogue, defined.
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Nicotine analogue has the same meaning as in section 28-1418.01.
Neb. Rev. Stat. § 77-4004.02 Remote retail sale of covered tobacco products, defined.
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Remote retail sale of covered tobacco products means an order for the sale of a covered tobacco product in which: (1) A consumer submits the order for the covered tobacco product by telephone or other method of voice transmission, mail, or the Internet or other online service; (2…
Neb. Rev. Stat. § 77-4005 Revoke, defined.
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Revoke shall mean to permanently void and recall all rights and privileges of a person to obtain a license or certification.
Neb. Rev. Stat. § 77-4005.01 Snuff, defined.
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Snuff means any finely cut, ground, or powdered tobacco that is not intended to be smoked.
Neb. Rev. Stat. § 77-4006 Suspend, defined.
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Suspend shall mean to temporarily interrupt for up to one year all rights and privileges under a license or certification.
Neb. Rev. Stat. § 77-4007 Tobacco products, defined.
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(1) Tobacco products means (a) cigars, (b) cheroots, (c) stogies, (d) periques, (e) granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco, (f) snuff, (g) snuff flour, (h) cavendish, (i) plug and twist tobacco, (j) fine cut and other chewing tobacco, (k) shorts,…
Neb. Rev. Stat. § 77-4008 Tax imposed; payment.
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(1)(a) A tax is hereby imposed upon the first owner of tobacco products to be sold in this state. (b) The tax on snuff shall be forty-four cents per ounce and a proportionate tax at the like rate on all fractional parts of an ounce. Such tax shall be computed based on the net wei…
Neb. Rev. Stat. § 77-4009 License required; when; application; contents.
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(1) Each first owner of tobacco products to be sold in this state shall be licensed by the Tax Commissioner. Every application for such license shall be made on a form prescribed by the Tax Commissioner. The application shall include: (a) The name and address of the applicant or,…
Neb. Rev. Stat. § 77-4010 Application; place of business; fee.
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An application for a license shall be required for each place of business of a first owner and shall be accompanied by a fee of twenty-five dollars. Such license shall be a continuing license unless the license is revoked, canceled, or suspended, and the fees shall be nonrefundab…
Neb. Rev. Stat. § 77-4011 Issuance of license; rights.
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Upon receipt of an application in proper form and payment of the fee, the Tax Commissioner shall issue a license to the applicant, except as provided in section 77-4013. The license shall permit the applicant to whom it is issued to engage in business at the place of business sho…
Neb. Rev. Stat. § 77-4011.01 Certification required; when; application; contents; fee; issuance of certification.
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(1) Each manufacturer of electronic nicotine delivery systems that are sold at retail in this state, whether directly or through a distributor, wholesaler, retailer, or similar intermediary or intermediaries, shall be certified as provided in this section. (2) An application for …
Neb. Rev. Stat. § 77-4011.02 Nonresident manufacturer of electronic nicotine delivery systems; appoint agent for service of process.
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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 cont…
Neb. Rev. Stat. § 77-4012 License or certification; revoke, cancel, or suspend; procedure.
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The Tax Commissioner may revoke, cancel, or suspend any license or certification for a violation of the Tobacco Products Tax Act or any rule or regulation adopted and promulgated by the Tax Commissioner in administering the act. If a license or certification is revoked, canceled,…
Neb. Rev. Stat. § 77-4013 License or certification; restoration; fee.
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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 form…
Neb. Rev. Stat. § 77-4014 Licensee; file return; contents; pay tax.
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(1) On or before the tenth day of each calendar month, every person licensed under subsection (1) of section 77-4009 shall file a return with the Tax Commissioner showing either the quantity and the price of each tobacco product brought or caused to be brought into this state for…
Neb. Rev. Stat. § 77-4015 Return; review; deficiency; notice; delivery.
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(1) As soon as practicable after any return is filed, the Tax Commissioner shall examine the return. If the Tax Commissioner, in his or her judgment, finds that the return is incorrect and any amount of tax due from the licensee is unpaid, he or she shall notify the licensee of t…
Neb. Rev. Stat. § 77-4016 Failure to file return; return and assessment by Tax Commissioner; notice.
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(1) If any licensee fails to file a return within the time prescribed, the Tax Commissioner may make a return for the licensee from his or her own knowledge and from such information as he or she can obtain through investigation and inspection or otherwise and shall assess a tax …
Neb. Rev. Stat. § 77-4017 Records; requirements; inspection of business.
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(1)(a) Every person licensed or certified under the Tobacco Products Tax Act pursuant to subsection (1) or (2) of section 77-4009 shall keep complete and accurate records for all places of business, including itemized invoices of tobacco products (i) held, purchased, manufactured…
Neb. Rev. Stat. § 77-4018 Tax refund or credit.
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When tobacco products for which the tax imposed by the Tobacco Products Tax Act has been reported and paid are (1) sold, shipped, or transported by the licensee to retailers, licensees, or ultimate consumers outside this state or (2) returned to the manufacturer by the licensee, …
Neb. Rev. Stat. § 77-4019 Hearing; procedure.
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(1) A licensee may request a hearing on any proposed notice of deficiency issued by the Tax Commissioner. (2) Any person licensed or certified under the Tobacco Products Tax Act may request a hearing after notice that the Tax Commissioner intends to revoke, cancel, or suspend a l…
Neb. Rev. Stat. § 77-4020 Final decision; notification; appeal.
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Within a reasonable time after the hearing pursuant to section 77-4019, the Tax Commissioner shall make a final decision or final determination and notify the licensee or certified manufacturer by mail of such decision or determination. If any tax or additional tax becomes due, s…
Neb. Rev. Stat. § 77-4021 Recovery of tax, interest, or penalty; effect.
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The Tax Commissioner may recover the amount of any tax, interest, or penalty imposed under the Tobacco Products Tax Act in a civil action. The Uniform State Tax Lien Registration and Enforcement Act shall apply to such taxes, interest, or penalties. The collection of such tax, in…
Neb. Rev. Stat. § 77-4022 Tax; interest; penalty.
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(1) Any tax imposed by section 77-4008 which is not paid on the due date shall become delinquent, and a penalty of twenty-five percent shall be added thereto, and shall bear interest at the rate prescribed by section 45-104.02, as such rate may from time to time be adjusted, from…
Neb. Rev. Stat. § 77-4023 Tax Commissioner; adopt rules and regulations.
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The Tax Commissioner shall adopt and promulgate such rules and regulations as may be necessary to administer and enforce the Tobacco Products Tax Act.
Neb. Rev. Stat. § 77-4024 Violation; penalty.
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Any person who violates the Tobacco Products Tax Act or any person who sells, delivers, or accepts tobacco products with the intent to evade the act shall be guilty of a Class IV felony.
Neb. Rev. Stat. § 77-4025 Tobacco Products Administration Cash Fund; created; use; transfers; investment.
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(1) There is hereby created a cash fund in the Department of Revenue to be known as the Tobacco Products Administration Cash Fund. All revenue collected or received by the Tax Commissioner from the license fees, certification fees, and taxes imposed by the Tobacco Products Tax Ac…
Neb. Rev. Stat. § 77-4026 Violation; disciplinary action regarding license; administrative penalty; appeal.
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(1) For any violation of the Tobacco Products Tax Act or the rules and regulations adopted and promulgated under the act, the Tax Commissioner may, in addition to any other penalty or sanction: (a) After notice and hearing, suspend or revoke the licenses of any person licensed un…
Neb. Rev. Stat. § 77-4027 Contraband.
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(1) Any tobacco products that have been sold, offered for sale, or possessed for sale in this state in violation of the Tobacco Products Tax Act are declared to be contraband goods and may be seized by the Tax Commissioner, by the commissioner's agents or employees, or by any pea…
Neb. Rev. Stat. § 77-4101 Act, how cited.
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Sections 77-4101 to 77-4112 shall be known and may be cited as the Employment and Investment Growth Act.
Neb. Rev. Stat. § 77-4102 Legislative findings.
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(1) The Legislature hereby finds and declares that: (a) Current economic conditions in the State of Nebraska have resulted in unemployment, outmigration of people, loss of jobs, and difficulty in attracting and retaining business operations; and (b) Major revisions in Nebraska's …
Neb. Rev. Stat. § 77-4103 Terms, defined.
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For purposes of the Employment and Investment Growth Act, unless the context otherwise requires: (1) Any term shall have the same meaning as used in Chapter 77, article 27; (2) Base year shall mean the year immediately preceding the year during which the application was submitted…
Neb. Rev. Stat. § 77-4103.01 Qualified employee leasing company; employees; duty.
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An employee of a qualified employee leasing company shall be considered to be an employee of the client-lessee for purposes of the Employment and Investment Growth Act if the employee performs services for the client-lessee. A qualified employee leasing company shall provide the …
Neb. Rev. Stat. § 77-4104 Incentives; application; contents; fee; approval; agreements; contents.
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(1) In order to utilize the incentives set forth in the Employment and Investment Growth Act, the taxpayer shall file an application for an agreement with the Tax Commissioner. (2) The application shall contain: (a) A written statement describing the plan of employment and invest…
Neb. Rev. Stat. § 77-4104.01 Incentives; credits or benefits; limitation.
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The following transactions or activities shall not create any credits or allow any benefits under the Employment and Investment Growth Act except as specifically allowed by this section: (1) The acquisition of a business which is continued by the taxpayer and which was operated i…