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 .
Neb. Rev. Stat. § 77-2616
Use tax; rate
Laws 1949, c. 224, § 1, p. 628; Laws 1959, c. 353, § 10, p. 1248; Laws 1963, c. 457, § 2, p. 1483; Laws 1965, c. 501, § 7, p. 1559; Laws 1971, LB 87, § 4; Laws 1981, LB 506, § 6…
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.