reglab/housing_qa huggingface dataset:
NE Code § 77-2602.03 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2602.03 - Increase in tax; applicability; stamping agents; duties; credit to wholesaler.

77-2602.03.  Increase in tax; applicability; stamping agents; duties; credit to wholesaler.The increase in the tax shall apply to all unused stamps, meter impressions, and packages of stamped cigarettes owned by stamping agents at 12:01 a.m. on the day the increase becomes operative. On the date any change in the tax takes effect, each stamping agent shall take an inventory of all unused stamps, meter impressions, and packages of stamped cigarettes owned by the cigarette wholesaler at 12:01 a.m. The additional tax shall be remitted with the return for the last month preceding the date any change in the tax takes effect. The Tax Commissioner shall credit to each stamping agent an amount equal to the additional tax on two weeks of such stamping agent's average purchases of stamps.Source   Laws 1982, LB 753, § 3;   Laws 1985, LB 653A, § 2;   Laws 1985, Second Spec. Sess., LB 3, § 2;   Laws 1987, LB 730, § 28;  Laws 2002, LB 989, § 10;  Laws 2011, LB590, § 21.
NE Code § 77-2602.04 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2602.04 - Bonds; limitation on pledge of revenue.

77-2602.04.  Bonds; limitation on pledge of revenue.Notwithstanding any other provision of law, for bonds issued on or after July 1, 2008, funds received by the issuer pursuant to section 77-2602 shall not be pledged for repayment of bonds, except that such funds may be pledged for repayment of refunding bonds issued to refund bonds issued prior to May 20, 2009.Source  Laws 2008, LB961, § 9;  Laws 2009, LB316, § 21.
NE Code § 77-2602.05 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2602.05 - Cigarette tax; exempt transaction; refund; application; documentation; interest; tax refund formula authorized.

77-2602.05.  Cigarette tax; exempt transaction; refund; application; documentation; interest; tax refund formula authorized.(1) A person that paid taxes applicable under section 77-2602 on cigarettes sold in an exempt transaction shall be eligible for a refund of the taxes paid on those cigarettes.(2) Exempt transactions, for purposes of this section and section 69-2703, are defined as:(a) Cigarette sales on a federal installation in a transaction that is exempt from state taxation under federal law; and(b) Cigarette sales on an Indian tribe's Indian country to its tribal members where state taxation is precluded by federal law.(3) Except as provided in subsection (5) of this section, the person seeking a refund of taxes shall submit an application to the Tax Commissioner providing documentation sufficient to demonstrate (a) that the cigarettes were sold in a package bearing the correct stamp required under section 77-2603 or 77-2603.01 and that the stamp was one that required payment of tax, (b) that the person paid the applicable taxes in question, (c) that the cigarettes were sold in an exempt transaction, and (d) that the person has not previously obtained the refund on the cigarettes. The documentation shall include, in addition to information necessary to meet the requirements of subdivisions (3)(a) through (d) of this section and any other information that the Tax Commissioner may reasonably require, documents showing the identity of the seller and purchaser and the places of shipment and delivery of the cigarettes. The Tax Commissioner shall verify the accuracy and completeness of the required documentation and information before granting the requested refund.(4) If a meritorious refund claim under subsection (3) of this section is not paid within sixty days after submission of the required documentation, the refund shall include interest on the amount of such refund at the rate specified in section 45-104.02 as such rate existed at the date of submission of the required documentation.(5) The Tax Commissioner and an Indian tribe may agree upon a tax refund formula to operate in lieu of application for refunds under subsection (3) of this section. The aggregate refund provided to an Indian tribe under a formula for a year shall not exceed the aggregate tax paid by entities owned and operated by that tribe or member of that tribe on cigarettes sold in exempt transactions on that tribe's Indian country during that year. Refunds of taxes under subsection (3) of this section shall not be available for cigarettes sold in exempt transactions on an Indian tribe's Indian country by an Indian tribe that agrees upon a refund formula under this subsection. Nothing in this subsection shall limit the state's authority to enter into an agreement pursuant to section 77-2602.06 pertaining to the collection and dissemination of any cigarette taxes which may otherwise be inconsistent with this subsection.Source Laws 2011, LB590, § 22.
NE Code § 77-2602.06 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2602.06 - Governor; agreement with federally recognized Indian tribe authorized; contents; tribal taxes; additional agreement, compact, or treaty authorized.

77-2602.06.  Governor; agreement with federally recognized Indian tribe authorized; contents; tribal taxes; additional agreement, compact, or treaty authorized.(1) The Governor or his or her designated representative may negotiate and execute an agreement with the governing body of any federally recognized Indian tribe within the State of Nebraska concerning the collection and dissemination of any cigarette tax or other tobacco product tax under this section and sections 77-2602.05 and 77-2603.01 or escrow collected pursuant to section 69-2703, on sales of cigarettes, roll-your-own, or smokeless tobacco made or sold on a federally recognized Indian tribe's Indian country. The agreement shall specify:(a) Its duration;(b) Its purpose;(c) Provisions for administering, collecting, and enforcing the agreement and for the mutual waiver of sovereign immunity objections with respect to such provisions;(d) Remittance of taxes and escrow collected;(e) The division of the proceeds of the tax and escrow between the parties;(f) The method to be employed in accomplishing the partial or complete termination of the agreement;(g) A dispute resolution procedure;(h) Adequate reporting and auditing provisions; and(i) Any other necessary and proper matters.(2) The agreement shall require tribal taxes to be imposed equally on all cigarettes and other tobacco products regardless of manufacturer or brand.(3) The agreement shall require that all packages of cigarettes bear either a stamp under section 77-2603 or a tribal stamp under section 77-2603.01.(4) The agreement may provide for the sale of cigarettes not included in the directory under section 69-2706, but only if the agreement requires that such cigarettes bear the tribal stamp under section 77-2603.01 and only if the agreement includes provisions to account for escrow deposits on such cigarettes in amounts equal to and in a manner consistent with the deposits required of manufacturers under section 69-2703 or otherwise requires payment of escrow by the manufacturers in accordance with section 69-2703 and pursuant to section 69-2708.01.(5) An Indian tribe entering into an agreement under this section shall agree not to license or otherwise authorize an individual tribal member or other person or entity to sell cigarettes, roll-your-own, or smokeless tobacco in violation of the terms of the agreement.(6) The state may, in the best interests of the state, enter into any future agreement, compact, or treaty with any Indian tribe that is consistent with sections 77-2602.05, 77-2602.06, and 77-2603.01.Source Laws 2011, LB590, § 23.
NE Code § 77-2603.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2603.01 - Tribal stamp; authorized.

77-2603.01.  Tribal stamp; authorized.The state may enter into an agreement with an Indian tribe pursuant to section 77-2602.06 which contemplates the use of a tribal stamp for sales of cigarettes on an Indian tribe's Indian country in lieu of the cigarette stamp required under section 77-2603.Source Laws 2011, LB590, § 25.
NE Code § 77-2604 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2604 - Tax Commissioner; reports; contents; when due.

77-2604.  Tax Commissioner; reports; contents; when due.(1) Every stamping agent, wholesale dealer, and retail dealer who is subject to sections 77-2601 to 77-2622 shall make and file with the Tax Commissioner, on or before the fifteenth day of each calendar month in the manner prescribed by the Tax Commissioner, true, correct, and sworn reports covering, for the last preceding calendar month, the number of cigarettes purchased, from whom purchased, the specific kinds and brands thereof, the manufacturer, if known, and such other matters and in such detail as the Tax Commissioner may require.(2)(a) Each manufacturer and importer that sells cigarettes in or into the state shall, within fifteen days following the end of each month, file a report in the manner prescribed by the Tax Commissioner and certify to the state that the report is complete and accurate.(b) The report shall contain the following information: The total number of cigarettes sold by that manufacturer or importer in or into the state during that month and identifying by name and number of cigarettes, (i) the manufacturers of those cigarettes, (ii) the brand families of those cigarettes, and (iii) the purchasers of those cigarettes. A manufacturer's or importer's report shall include cigarettes sold in or into the state through its sales entity affiliate.(c) The requirements of this subsection shall be satisfied and no further report shall be required under this section with respect to cigarettes if the manufacturer or importer timely submits to the Tax Commissioner the report or reports required to be submitted by it with respect to those cigarettes under 15 U.S.C. 376 to the Tax Commissioner and certifies to the state that the reports are complete and accurate.(d) Upon request by the Tax Commissioner, a manufacturer or importer shall provide copies of all sales reports referenced in subdivisions (2)(a) and (b) of this section that it filed in other states.(e) Each manufacturer and importer that sells cigarettes in or into the state shall either (i) submit its federal excise tax returns and all monthly operational reports on Alcohol and Tobacco Tax and Trade Bureau Form 5210.5 and all adjustments, changes, and amendments to such reports to the Tax Commissioner no later than sixty days after the close of the quarter in which the returns were filed or (ii) submit to the United States Treasury a request or consent under section 6103(c) of the Internal Revenue Code of 1986 as defined in section 49-801.01 authorizing the federal Alcohol and Tobacco Tax and Trade Bureau and, in the case of a foreign manufacturer or importer, the United States Customs Service to disclose the manufacturer's or importer's federal returns to the Tax Commissioner as of sixty days after the close of the quarter in which the returns were filed.Source   Laws 1947, c. 267, § 4, p. 862;  Laws 2002, LB 989, § 12;  Laws 2011, LB590, § 26;  Laws 2015, LB261, § 9;  Laws 2017, LB217, § 12.
NE Code § 77-2604.01 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2604.01 - Cigarette sales; reports required; contents.

77-2604.01.  Cigarette sales; reports required; contents.(1) Any person that sells cigarettes from this state into another state shall, within fifteen days following the end of each month, file a report in the manner prescribed by the Tax Commissioner and certify to the state that the report is complete and accurate.(2) The report shall contain the following information:(a) The total number of cigarettes sold from this state into another state by the person during that month, identifying by name and number of cigarettes (i) the manufacturers of those cigarettes, (ii) the brand families of those cigarettes, and (iii) the name and address of each recipient of those cigarettes;(b) The number of stamps of each other state the person affixed to the packages containing those cigarettes during that month, the total number of cigarettes contained in the packages to which it affixed each respective other state's stamp and by name and number of cigarettes, and the manufacturers and brand families of the packages to which it affixed each respective other state's stamp; and(c) If the person sold cigarettes during that month from this state into another state in packages not bearing a stamp of the other state, (i) the total number of cigarettes contained in such packages, identifying by name and number of cigarettes, the manufacturers of those cigarettes, the brand families of those cigarettes, and the name and address of each recipient of those cigarettes, and (ii) the person's basis for belief that such state permits the sale of the cigarettes to consumers in a package not bearing a stamp, and the amount of excise, use, or similar tax imposed on the cigarettes paid by the person to such state on the cigarettes. Manufacturers and importers need include the information described in subdivision (2)(c)(i) of this section only as to cigarettes not sold to a person authorized by the law of the other state to affix the stamp required by the other state.(3) In the case of a manufacturer or importer, the report shall include cigarettes sold from this state into another state through its sales entity affiliate. A sales entity affiliate shall file a separate report under this section only to the extent that it sold cigarettes from this state into another state not separately reported under this section by its affiliated manufacturer or importer.Source  Laws 2011, LB590, § 27;  Laws 2015, LB261, § 10;  Laws 2017, LB217, § 13.
NE Code § 77-2605 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2605 - Cigarette purchase or sale records; inspection.

77-2605.  Cigarette purchase or sale records; inspection.The books, records, papers, receipts, invoices, and supply of cigarettes of any person, including wholesale and retail dealers, stamping agents, and persons transporting cigarettes, subject to the provisions of sections 77-2601 to 77-2615 which pertain to the purchase or sale of cigarettes shall be subject to inspection at any time during ordinary business hours by the Tax Commissioner or his or her representatives.Source   Laws 1947, c. 267, § 5, p. 862;  Laws 2011, LB590, § 28.
NE Code § 77-2606 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2606 - Stamps; affix; cancellation.

77-2606.  Stamps; affix; cancellation.Before being delivered to the consumer, each package of cigarettes shall have securely affixed thereto a suitable stamp or cigarette tax meter impression denoting the tax thereon. Any stamp so affixed shall be properly canceled prior to removal or consumption under such regulations as the Tax Commissioner shall prescribe.Source  Laws 1947, c. 267, § 6, p. 863.
NE Code § 77-2607 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2607 - Stamping agent; stock; exempt from tax; conditions.

77-2607.  Stamping agent; stock; exempt from tax; conditions.Each stamping agent may set aside such portion of the stamping agent's stock of cigarettes as is not intended to be sold or given away in this state and it will not be necessary to affix the stamps or tax meter impressions thereon required under section 77-2606, except that if such stock is not disposed of and out of the possession of the stamping agent within thirty days of the date of receipt thereof, the cigarettes, packages, or pieces shall immediately be stamped as required by sections 77-2601 to 77-2615. Each stamping agent shall immediately mark in ink on each unopened box, carton, or other container of such cigarettes, received and the date of receipt and shall affix the stamping agent's signature thereto. Within forty-eight hours after such box, carton, or other container is opened, the stamping agent shall immediately affix such stamps or tax impressions to each package and cancel the stamps affixed thereto.Source   Laws 1947, c. 267, § 7, p. 863;  Laws 2011, LB590, § 29.
NE Code § 77-2609 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2609 - Stamps; spoiled and unused; destruction; conditions.

77-2609.  Stamps; spoiled and unused; destruction; conditions.Any spoiled or unused stamps in the hands of the Tax Commissioner shall be destroyed upon the joint certificate of the Tax Commissioner, the State Treasurer, and the Secretary of State, setting forth the number, denomination, and face value of the same. Such certificate shall relieve the Tax Commissioner from accountability in the amount thereof.Source   Laws 1947, c. 267, § 9, p. 864;  Laws 2002, LB 989, § 13.
NE Code § 77-2610 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2610 - Stamps; redemption by Tax Commissioner; errors; adjust.

77-2610.  Stamps; redemption by Tax Commissioner; errors; adjust.Upon the written request of the original purchaser thereof and upon the return of any unused stamps, the Tax Commissioner shall redeem such stamps. The Tax Commissioner shall prepare a voucher showing the amount of such returned unused stamps and shall cause to be drawn a warrant upon the State Treasurer for such amount in favor of the person returning such unused stamps. The refunds shall be paid from the various funds named in section 77-2602 in the same proportions as the proceeds of the tax are allocated. By the terms of sections 77-2601 to 77-2615, the Tax Commissioner and the State Treasurer are specifically authorized to adjust all errors in payments for unused stamps.Source   Laws 1947, c. 267, § 10, p. 864;   Laws 1959, c. 353, § 7, p. 1246;   Laws 1965, c. 501, § 4, p. 1597;   Laws 1965, c. 459, § 20, p. 1462;   Laws 1969, c. 645, § 11, p. 2562;   Laws 1971, LB 87, § 3;  Laws 2011, LB590, § 31. Annotations This act which includes sections 77-2602, 77-2610, 77-2616, and 85-1,100 is valid under the Constitutions of Nebraska and the United States. Sandberg v. State, 188 Neb. 335, 196 N.W.2d 501 (1972).
NE Code § 77-2611 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2611 - Stamps; unlawful sale.

77-2611.  Stamps; unlawful sale.It shall be unlawful for any person to sell unused stamps except as otherwise herein provided.Source  Laws 1947, c. 267, § 11, p. 864.
NE Code § 77-2612 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2612 - Tax Commissioner; personnel; rules and regulations; stamping agent; license; fee.

77-2612.  Tax Commissioner; personnel; rules and regulations; stamping agent; license; fee.The Tax Commissioner may employ, with the advice and consent of the Governor, a sufficient number of inspectors, clerks, assistants, and agents to enforce sections 77-2601 to 77-2622, including the collection of all stamp taxes and all revenue from cigarette tax meters. In such enforcement, the Tax Commissioner may call to his or her aid the Attorney General, any county attorney, any sheriff, any deputy sheriff, or any other peace officer. The compensation of all persons employed shall be fixed by the Governor and shall be paid from the revenue derived under such sections. The expenses of administering such sections, including necessary assistants, clerical help, cost of enforcement, cost of stamps, and incidental expenses, when approved by the Tax Commissioner, shall be paid by warrants, issued against the General Fund, but such warrants shall not exceed four percent of the funds collected under such sections, such expenses in each instance to be approved by the Tax Commissioner.The Tax Commissioner may adopt and promulgate rules and regulations which are consistent with sections 77-2601 to 77-2622 and their proper enforcement.Each stamping agent shall annually apply to the Tax Commissioner, upon forms to be furnished by the Tax Commissioner, for a license to use the tax meter machines, as set forth in section 77-2603, or to purchase such stamps as provided in section 77-2608, or both. The license shall expire on December 31 each year. Each wholesale dealer applying for a stamping agent license shall furnish with such application evidence satisfactory to the Tax Commissioner showing that the wholesale dealer has obtained a license as a wholesale dealer in accordance with section 28-1423. The applicant shall accompany the application with a fee of five hundred dollars to be placed in the General Fund if the license is granted and otherwise to be returned to the applicant. If the applicant is an individual, the application shall include the applicant's social security number. If the application is approved and the bond referred to in section 77-2603 is given and approved, if such bond is required under section 77-2603, the Tax Commissioner shall issue such license which shall be conspicuously posted in the place of business of such stamping agent.Source   Laws 1947, c. 267, § 12, p. 864;   Laws 1959, c. 353, § 8, p. 1246;   Laws 1965, c. 501, § 5, p. 1597;   Laws 1965, c. 500, § 3, p. 1591;   Laws 1965, c. 364, § 19, p. 1193;   Laws 1978, LB 748, § 43;   Laws 1982, LB 928, § 63;   Laws 1997, LB 752, § 211;  Laws 2002, LB 989, § 14;  Laws 2011, LB590, § 32.
NE Code § 77-2613 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2613 - State Treasurer; disbursements for administration.

77-2613.  State Treasurer; disbursements for administration.The State Treasurer shall place all sums of money received under sections 77-2601 to 77-2615 as provided in section 77-2602, and from time to time, upon voucher approved by the Tax Commissioner, disburse such sum or sums as may be necessary to administer and carry out the provisions of sections 77-2601 to 77-2615 relating to the collection of the tax, subject to the limitations provided in such sections.Source   Laws 1947, c. 267, § 13, p. 865;   Laws 1949, c. 245, § 3, p. 666;   Laws 1959, c. 353, § 9, p. 1247;   Laws 1965, c. 501, § 6, p. 1599;   Laws 1965, c. 500, § 4, p. 1593;  Laws 2011, LB590, § 33.
NE Code § 77-2614 (2021)
2021 Nebraska Revised Statutes|Chapter 77 - Revenue and Taxation|77-2614 - License; permit; stamp; alter; forge; counterfeit; violations; penalty.

77-2614.  License; permit; stamp; alter; forge; counterfeit; violations; penalty.Any person who, with intent to defraud the state, shall make, alter, forge, or counterfeit any license, permit, stamp, or cigarette tax meter impression provided for in sections 77-2601 to 77-2615, or who shall have in his or her possession any forged, counterfeited, spurious, or altered license, permit, stamp, or cigarette tax meter impression, with intent to use the same, knowing or having reasonable grounds to believe the same to be such, or shall have in his or her possession one or more cigarette stamps or cigarette tax meter impressions which he or she knows have been removed from the pieces or packages of cigarettes to which they were affixed, or who affixes to any piece or package of cigarettes a stamp or cigarette tax meter impression which he or she knows has been removed from any other piece or package of cigarettes shall be deemed guilty of a Class IV felony.Source   Laws 1947, c. 267, § 14, p. 865;   Laws 1977, LB 39, § 236;  Laws 2011, LB590, § 34.