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Code · Nebraska · Chapter 77 — Revenue and Taxation

77-4007. Tobacco products, defined.

107 words·~1 min read·/ne/chapter-77/77-4007

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(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, refuse scraps, clippings, cuttings, and sweepings of tobacco,
(l)other kinds and forms of tobacco, prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise or both for chewing and smoking,
(m)any alternative nicotine product, and
(n)electronic nicotine delivery systems.
(2)Tobacco products does not include cigarettes as defined in section 77-2601 .
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