The tax imposed upon marijuana and controlled substances by section 77-4303 shall be due and payable immediately upon acquisition or possession of marijuana and controlled substances in this state by a dealer.
Neb. Rev. Stat. § 77-4305
Tax; due and payable; when
Applied in 1 court decision — leading case Boll v. DEPARTMENT OF REVENUE, STATE OF NE (1995)
Most recently applied in Boll v. DEPARTMENT OF REVENUE, STATE OF NE (March 1995)
Laws 1990, LB 260, § 5.
Official source: Nebraska Legislature. Reproduced from public-domain Nebraska statutes; confirm against the official source for the current text. Not legal advice.