For purposes of the Tobacco Products Tax Act, unless the context otherwise requires, the definitions found in sections 77-4002.01 to 77-4007 shall be used.
Neb. Rev. Stat. § 77-4002
Definitions; where found
Laws 1987, LB 730, § 2; Laws 2009, LB89, § 2; Laws 2023, LB727, § 89; Laws 2025, LB9, § 11; Laws 2026, LB212, § 2
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.