Neb. Rev. Stat. § 77-4306

If a dealer acquires or ships, transports, or imports into this state marijuana or a controlled substance and if the official stamp, label, or indicium evidencing the payment of the tax has not already been affixed, the dealer shall have it permanently affixed on the marijuana or controlled substance immediately upon acquisition or possession of the marijuana or controlled substance. Each official stamp, label, or other indicium may be used only once.