In the case of a pledge or mortgage of dry peas and lentils as security for a loan under the federal price support program, the tax shall be deducted from the proceeds of such loan at the time the loan is made.
Neb. Rev. Stat. § 2-4112
Excise tax; deduct from loan proceeds
Laws 2020, LB803, § 12.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.