77-2616. Use tax; rate.
103 words·~1 min read·
/ne/chapter-77/77-2616A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
There is hereby levied and imposed a tax upon the use of all cigarettes, as defined by section 77-2601 , used in this state, except such cigarettes upon which the tax imposed by section 77-2602 has been paid. The amount of such use tax shall be at the rate provided in section 77-2602 as now existing or as hereafter amended. The tax collected shall be disbursed as provided in section 77-2602 .
This act which includes sections 77-2602, 77-2610, 77-2616, and 85-1,100 is valid under the Constitutions of Nebraska and the United States. Sandberg v. State, 188 Neb. 335, 196 N.W.2d 501 (1972).