77-2617. Use tax; payment; report.
49 words·~1 min read·
/ne/chapter-77/77-2617A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Every person, firm, corporation, or association, using cigarettes subject to taxation on the use thereof under the provisions of sections 77-2616 to 77-2619 , shall pay such tax and make report thereof to the Tax Commissioner under such rules and regulations as may be prescribed by the Tax Commissioner.