reglab/housing_qa huggingface dataset:
NE Code § 69-2703.02 (2021)
2021 Nebraska Revised Statutes|Chapter 69 - Personal Property|69-2703.02 - Tobacco product manufacturer; qualified escrow fund; irrevocable assignment; form; amounts withdrawn; distribution.

69-2703.02.  Tobacco product manufacturer; qualified escrow fund; irrevocable assignment; form; amounts withdrawn; distribution.(1) Notwithstanding subdivision (2)(b) of section 69-2703, a tobacco product manufacturer that elects to place funds into a qualified escrow fund pursuant to subdivision (2)(a) of section 69-2703 may make an irrevocable assignment of its interest in the fund to the benefit of the State of Nebraska. Such assignment shall be permanent and apply to all monetary amounts in the subject qualified escrow fund or that may subsequently come into the fund, including those deposited into the qualified escrow fund prior to the assignment being executed, those deposited into the qualified escrow fund after the assignment is executed, and interest or other appreciation on the amounts. The tobacco product manufacturer, the Attorney General, and the financial institution where the qualified escrow fund is maintained may make such amendments to the qualified escrow fund agreement, the title to the account, and the account itself as may be necessary to effectuate an assignment of rights executed pursuant to this subsection (1) or a withdrawal of amounts from the qualified escrow fund pursuant to subsection (2) of this section. An assignment of rights executed pursuant to this section shall be in writing, shall have received prior approval issued in writing by the Attorney General, shall be signed by the tobacco product manufacturer or a duly authorized representative of the tobacco product manufacturer making the assignment, and shall become effective upon delivery of the assignment to the Attorney General and the financial institution where the qualified escrow fund is maintained.(2) Notwithstanding subdivision (2)(b) of section 69-2703, any escrow amounts assigned to the State of Nebraska pursuant to subsection (1) of this section shall be withdrawn by the state upon request by the State Treasurer and approval by the Attorney General. Any amounts withdrawn pursuant to this subsection shall be remitted to the State Treasurer for distribution in accordance with Article VII, section 5, of the Constitution of Nebraska, and shall be calculated on a dollar-for-dollar basis as a credit against any judgment or settlement described in subdivision (2)(b) of section 69-2703 which may be obtained against the tobacco product manufacturer who has assigned the amounts in the subject qualified escrow fund. Nothing in this section shall be construed to relieve a tobacco product manufacturer from any past, current, or future obligations the manufacturer may have pursuant to sections 69-2701 to 69-2711.Source Laws 2019, LB397, § 12.
NE Code § 69-2704 (2021)
2021 Nebraska Revised Statutes|Chapter 69 - Personal Property|69-2704 - Legislative findings.

69-2704.  Legislative findings.The Legislature finds that violations of sections 69-2702 and 69-2703 threaten the integrity of the tobacco Master Settlement Agreement, the fiscal soundness of the state, and the public health. The Legislature finds that enacting procedural enhancements will aid the enforcement of sections 69-2702 and 69-2703 and thereby safeguard the Master Settlement Agreement, the fiscal soundness of the state, and the public health.Source Laws 2003, LB 572, § 1.
NE Code § 69-2707 (2021)
2021 Nebraska Revised Statutes|Chapter 69 - Personal Property|69-2707 - Nonresident or foreign nonparticipating manufacturer; agent for service of process.

69-2707.  Nonresident or foreign nonparticipating manufacturer; agent for service of process.(1) Any nonresident or foreign nonparticipating manufacturer that has not registered to do business in the state as a foreign corporation or business entity shall, as a condition precedent to having its brand families included or retained in the directory created in subsection (2) of section 69-2706, appoint and continually engage without interruption the services of an agent in Nebraska to act as agent for the service of process on whom all process, and any action or proceeding against it concerning or arising out of the enforcement of sections 69-2703 to 69-2711, may be served in any manner authorized by law. Such service shall constitute legal and valid service of process on the nonparticipating manufacturer. The nonparticipating manufacturer shall provide the name, address, telephone number, and proof of the appointment and availability of such agent to the Tax Commissioner and Attorney General.(2) The nonparticipating manufacturer shall provide notice to the Tax Commissioner and Attorney General thirty calendar days prior to termination of the authority of an agent and shall further provide proof to the satisfaction of the Attorney General of the appointment of a new agent no less than five calendar days prior to the termination of an existing agent appointment. In the event an agent terminates an agency appointment, the nonparticipating manufacturer shall notify the Tax Commissioner and Attorney General of the termination within five calendar days and shall include proof to the satisfaction of the Attorney General of the appointment of a new agent.(3) Any nonparticipating manufacturer whose products are sold in this state who has not appointed and engaged the services of an agent as required by this section shall be deemed to have appointed the Secretary of State as its agent for service of process. The appointment of the Secretary of State as agent shall not satisfy the condition precedent required in subsection (1) of this section to have the nonparticipating manufacturer's brand families included or retained in the directory.Source  Laws 2003, LB 572, § 4;  Laws 2007, LB580, § 2;  Laws 2011, LB590, § 8;  Laws 2019, LB397, § 15.
NE Code § 69-2708.01 (2021)
2021 Nebraska Revised Statutes|Chapter 69 - Personal Property|69-2708.01 - Stamping agent; responsible for escrow deposits; when; liability; calculation.

69-2708.01.  Stamping agent; responsible for escrow deposits; when; liability; calculation.(1) A stamping agent shall be responsible for escrow deposits required under subdivision (2) of section 69-2703 in the event it receives notice from the Attorney General that there is a shortfall amount with respect to nonparticipating manufacturer cigarettes stamped by it.(2) The liability of a stamping agent for escrow deposits shall be calculated as follows: If there is a shortfall amount for a nonparticipating manufacturer for a calendar quarter, each stamping agent that sold cigarettes of that nonparticipating manufacturer during the calendar quarter shall deposit into such escrow account as shall be designated by the state an amount equal to the applicable shortfall amount multiplied by a fraction, the numerator of which is the number of cigarettes of that nonparticipating manufacturer sold in or into the state by the stamping agent during that calendar quarter and the denominator of which is the total number of cigarettes of that nonparticipating manufacturer sold by all stamping agents in or into the state during that calendar quarter, except that any nonparticipating manufacturer cigarettes sold in or into the state by a stamping agent during the calendar quarter in which the stamping agent collected and deposited the required escrow deposit amount on or before the due date for deposits for that quarter under subdivision (2) of section 69-2703 shall be excluded from both the numerator and the denominator of the fraction. To the extent a stamping agent makes payments with respect to a shortfall amount under this subsection, such stamping agent shall have a claim against the nonparticipating manufacturer for such amount.(3) A stamping agent shall not be liable for escrow deposits under subsections (1) and (2) of this section if, at the time of purchase of such nonparticipating manufacturer's cigarettes:(a) The nonparticipating manufacturer is on the directory pursuant to section 69-2706; and(b) The state denotes on the directory that the nonparticipating manufacturer has posted the appropriate bond required under section 69-2707.01.Source Laws 2011, LB590, § 11.
NE Code § 69-2710 (2021)
2021 Nebraska Revised Statutes|Chapter 69 - Personal Property|69-2710 - Removal from directory; procedure.

69-2710.  Removal from directory; procedure.(1) Before any tobacco product manufacturer may be removed from the directory, the Tax Commissioner shall provide the tobacco product manufacturer thirty days' notice of the intended action and shall post the notice in the directory. The tobacco product manufacturer shall have thirty days to come into compliance with sections 69-2703 to 69-2711 or, in the alternative, secure a temporary injunction against removal in the district court of Lancaster County. For purposes of the temporary injunction sought pursuant to this subsection, loss of the ability to sell tobacco products as a result of removal from the directory shall constitute irreparable harm. If after thirty days the tobacco product manufacturer remains in noncompliance and has not obtained a temporary injunction pursuant to this subsection, the tobacco product manufacturer shall be removed from the directory.(2) If the Tax Commissioner determines that a tobacco product manufacturer shall not be included in the directory, such manufacturer may request a contested case before the Tax Commissioner under the Administrative Procedure Act. The Tax Commissioner shall notify the tobacco product manufacturer in writing of the determination not to include it in the directory. A request for hearing shall be made within thirty calendar days after the date of the determination that the manufacturer shall not be included in the directory and shall contain the evidence supporting the manufacturer's compliance with sections 69-2703 to 69-2711. The hearing shall be held within sixty days after the request. At the hearing, the Tax Commissioner shall determine whether the tobacco product manufacturer is in compliance with sections 69-2703 to 69-2711 and whether the manufacturer should be listed in the directory. A final decision shall be rendered within thirty days after the hearing. Any decision of the Tax Commissioner may be appealed. The appeal shall be in accordance with the Administrative Procedure Act.Source  Laws 2003, LB 572, § 7;  Laws 2011, LB590, § 13;  Laws 2019, LB397, § 18.  Cross References  Administrative Procedure Act, see section 84-920.
NE Code § 69-2710.01 (2021)
2021 Nebraska Revised Statutes|Chapter 69 - Personal Property|69-2710.01 - Report; contents.

69-2710.01.  Report; contents.(1) Any person that during a month acquired, purchased, sold, possessed, transferred, transported, or caused to be transported in or into this state cigarettes of a tobacco product manufacturer or brand family that was not in the directory at the time shall, within fifteen days following the end of that month, file a report in the manner prescribed by the Tax Commissioner and certify to the state that the report is complete and accurate. The report shall contain, in addition to any further information that the Tax Commissioner may reasonably require to assist the Tax Commissioner in enforcing sections 69-2701 to 69-2711 and 77-2601 to 77-2622 and the Tobacco Products Tax Act, the following information:(a) The total number of those cigarettes, in each case identifying by name and number of cigarettes (i) the manufacturers of those cigarettes, (ii) the brand families of those cigarettes, (iii) in the case of a sale or transfer, the name and address of the recipient of those cigarettes, (iv) in the case of an acquisition or purchase, the name and address of the seller or sender of those cigarettes, and (v) the other states in whose directory the manufacturer and brand family of those cigarettes were listed at the time and whose stamps the person is authorized to affix; and(b) In the case of acquisition, purchase, or possession, the details of the person's subsequent sale or transfer of those cigarettes, identifying by name and number of cigarettes (i) the brand families of those cigarettes, (ii) the date of the sale or transfer, (iii) the name and address of the recipient, (iv) the number of stamps of each other state that the person affixed to the packages containing those cigarettes during that month, (v) the total number of cigarettes contained in the packages to which it affixed each respective other state's stamp, (vi) the manufacturers and brand families of the packages to which it affixed each respective other state's stamp, and (vii) a certification that it reported each sale or transfer to the taxing authority of the other state by fifteen days following the end of the month in which the sale or transfer was made and attaching a copy of all such reports. If the subsequent sale or transfer is from this state into another state in packages not bearing a stamp of the other state, the report shall also contain the information described in subdivision (2)(c) of section 77-2604.01.(2) Reports under this section shall be in addition to reports under sections 69-2708, 77-2604, and 77-2604.01.Source  Laws 2011, LB590, § 14;  Laws 2017, LB217, § 4;  Laws 2019, LB397, § 19.  Cross References  Tobacco Products Tax Act, see section 77-4001.
NE Code § 69-2710.02 (2021)
2021 Nebraska Revised Statutes|Chapter 69 - Personal Property|69-2710.02 - License of stamping agent; termination; grounds; cure; notice; reinstatement; removal from directory; grounds; cure; notice; procedure.

69-2710.02.  License of stamping agent; termination; grounds; cure; notice; reinstatement; removal from directory; grounds; cure; notice; procedure.(1) The license of a stamping agent may be subject to termination if its similar license is terminated in any other state based on acts or omissions that would be grounds for license termination under subsection (2) of section 69-2709, unless the stamping agent demonstrates that its termination in the other state was effected without due process. If a stamping agent's license is terminated in another state for a violation similar to a violation listed in subdivision (2)(a), (b), (c), or (d) of section 69-2709 that was not knowing or intentional, the stamping agent shall not be subject to license termination if the stamping agent fully cures such violation and provides notice of such cure to the Department of Revenue within ten days after receipt of notice of such violation. A stamping agent whose license is terminated under this subsection shall be eligible for reinstatement upon the earlier of the date specified by subsection (7) of section 69-2709 for the act or omission in question or reinstatement of its license by the other state.(2) A tobacco product manufacturer and its brand families may be removed from the directory if it is removed from the directory of another state based on acts or omissions that would, if done in this state, be grounds for removal from the directory under section 69-2706, 69-2707, 69-2707.01, or 69-2710 or subsection (6) of section 69-2709, unless the tobacco product manufacturer demonstrates that its removal from the other state's directory was effected without due process, that it fully cured such violation and provided notice of such cure to the Department of Revenue within thirty days after receipt of notice of the violation, or that it secured a temporary injunction against removal from the directory in the district court of Lancaster County. For purposes of a temporary injunction sought pursuant to this subsection, loss of the ability to sell tobacco products as a result of removal from the directory shall constitute irreparable harm. If, after thirty days, the tobacco product manufacturer remains in noncompliance and has not obtained a temporary injunction pursuant to this subsection, the tobacco product manufacturer shall be removed from the directory. A manufacturer that is removed from the directory under this subsection shall be eligible for reinstatement upon the earlier of the date on which it cures the violation or is reinstated to the directory in the other state.(3) The applicable procedures under section 77-2615.01 shall apply to terminations and removals under this section.Source Laws 2011, LB590, § 15.
NE Code § 69-2710.03 (2021)
2021 Nebraska Revised Statutes|Chapter 69 - Personal Property|69-2710.03 - Rules and regulations.

69-2710.03.  Rules and regulations.The Tax Commissioner may adopt and promulgate rules and regulations necessary to effect the purposes of sections 69-2703 to 69-2711.Source  Laws 2011, LB590, § 16;  Laws 2019, LB397, § 20.
NE Code § 69-2711 (2021)
2021 Nebraska Revised Statutes|Chapter 69 - Personal Property|69-2711 - Conflict of laws; how treated.

69-2711.  Conflict of laws; how treated.If a court of competent jurisdiction finds that the provisions of sections 69-2704 to 69-2711 and of sections 69-2702 and 69-2703 conflict and cannot be harmonized, then the provisions of sections 69-2702 and 69-2703 shall control. If sections 69-2704 to 69-2711 or any part of any such sections causes sections 69-2702 and 69-2703 to no longer constitute a Qualifying or Model Statute, as those terms are defined in the Master Settlement Agreement, then that portion of sections 69-2704 to 69-2711 shall not be valid.Source  Laws 2003, LB 572, § 13;  Laws 2011, LB590, § 17.
NE Code § 70-101 (2021)
2021 Nebraska Revised Statutes|Chapter 70 - Power Districts and Corporations|70-101 - Districts and corporations; furnish information; enforcement.

70-101.  Districts and corporations; furnish information; enforcement.Notwithstanding any other provision of law regarding confidentiality of records, every district or corporation organized under Chapter 70 shall, upon request, furnish to any county attorney, any authorized attorney as defined in section 42-347, or the Department of Health and Human Services a utility service subscriber's name, social security number, and mailing and residence addresses only for the purposes of establishing and collecting child, spousal, and medical support and of conducting reviews under sections 43-512.12 to 43-512.18. Such information shall be used for no other purpose. An action may be filed in district court to enforce this section. For purposes of this section, utility service shall mean electrical, gas, water, telephone, garbage disposal, or waste disposal service.Source   Laws 1994, LB 1224, § 82;   Laws 1996, LB 1044, § 368;   Laws 1997, LB 307, § 113.  Cross References  Records, withheld from public, see section 84-712.05.
NE Code § 70-303 (2021)
2021 Nebraska Revised Statutes|Chapter 70 - Power Districts and Corporations|70-303 - Right-of-way; abandonment, effect of.

70-303.  Right-of-way; abandonment, effect of.If any pole line or underground line constructed under section 70-301 be abandoned for a period of five years, the right-of-way or easement acquired for its construction shall revert to the owner of the property affected.Source   Laws 1927, c. 107, § 1, p. 295;   C.S.1929, § 70-401;   R.S.1943, § 70-303;   Laws 1963, c. 394, § 1, p. 1252;   Laws 1969, c. 545, § 2, p. 2200.
NE Code § 70-304 (2021)
2021 Nebraska Revised Statutes|Chapter 70 - Power Districts and Corporations|70-304 - Right-of-way; acquisition; crop damage.

70-304.  Right-of-way; acquisition; crop damage.Any such public power district, corporation or municipality acquiring any easement or right-of-way hereunder shall be liable to the owner of the land affected for any damage to growing crops not included in the original settlement or award.Source   Laws 1927, c. 107, § 2, p. 296;   C.S.1929, § 70-402;   R.S.1943, § 70-304;   Laws 1969, c. 545, § 3, p. 2200.
NE Code § 70-305 (2021)
2021 Nebraska Revised Statutes|Chapter 70 - Power Districts and Corporations|70-305 - Right-of-way; damage to private property; procedure.

70-305.  Right-of-way; damage to private property; procedure.Any person engaged in the generating or transmitting of electric current for sale, use, or purchase in the state for power or other purposes is granted the right-of-way for all necessary poles and wires along, within, and across any of the public highways of this state. Such person is liable for all damages to private property by reason of the use of the public highways for such purpose. Such damages shall be ascertained and determined in the manner set forth in sections 76-704 to 76-724.Source   Laws 1903, c. 117, § 1, p. 608;   R.S.1913, § 7420;   Laws 1917, c. 135, § 1, p. 320;   Laws 1921, c. 259, § 1, p. 874;   C.S.1922, § 7099;   C.S.1929, § 86-303;   Laws 1943, c. 231, § 2, p. 780;   R.S.1943, § 86-305;   Laws 1951, c. 101, § 124, p. 504;   Laws 1967, c. 626, § 1, p. 2090;   R.S.1943, (1999), § 86-305;  Laws 2002, LB 1105, § 468.  Annotations  Right given to utility companies to erect poles and wires along highways is valuable franchise right subject to taxation. Northern Nebraska Power Co. v. Holt County, 120 Neb. 724, 235 N.W. 92 (1931). Under former section, company erecting transmission line may assume that line of highway is where trees and fences are found, until line is otherwise fixed. Saline County v. Blue River Power Co., 102 Neb. 758, 169 N.W. 785 (1918). Former section did not apply to telephone companies which furnish telephone service exclusively. Alt v. State, 88 Neb. 259, 129 N.W. 432 (1911).
NE Code § 70-306 (2021)
2021 Nebraska Revised Statutes|Chapter 70 - Power Districts and Corporations|70-306 - Placement of lines; procedure.

70-306.  Placement of lines; procedure.(1) Any electric wire shall be placed at least eighteen feet above all road crossings. Any electric poles and wires shall be so placed as not to interfere with the public use of such highways, and if practicable, the poles shall be set upon the line of such highways.(2) If any person engaged in distributing, generating, or transmitting electric current for power or other purposes by means of wires seeks to construct an electric wire over and across any railroad tracks, telegraph wires, or rights-of-way of any railroad company in this state and the electric wire intersects and crosses streets, highways, alleys, and other public thoroughfares, or elsewhere, such person and railroad company shall first endeavor to agree by a contract as to the manner and kind of crossing to be constructed. The contract shall at a minimum meet the requirements of sections 75-706 and 75-707 as to terms and conditions of such construction or placement and shall include the compensation, if any, to be awarded as damages. If no contract is reached, the person may proceed to have the same ascertained and determined in the manner set forth in sections 76-704 to 76-724.Source   Laws 1903, c. 117, § 1, p. 608;   R.S.1913, § 7420;   Laws 1917, c. 135, § 1, p. 320;   Laws 1921, c. 259, § 1, p. 874;   C.S.1922, § 7099;   C.S.1929, § 86-303;   Laws 1943, c. 231, § 2, p. 780;   R.S.1943, § 86-306;   Laws 1951, c. 101, § 125, p. 505;   R.S.1943, (1999), § 86-306;  Laws 2002, LB 1105, § 469.  Annotations Wires at railroad crossing must be kept so they do not interfere with work of trainmen. Scherzer v. Lincoln Traction Co., 91 Neb. 407, 136 N.W. 62 (1912).
NE Code § 70-307 (2021)
2021 Nebraska Revised Statutes|Chapter 70 - Power Districts and Corporations|70-307 - Placement of lines; violation; penalty.

70-307.  Placement of lines; violation; penalty.If any person engaged in distributing, generating, or transmitting electric current for power or other purposes by means of wires constructs or places electric wires over the railroad tracks, telegraph wires, or rights-of-way of any railroad company in violation of section 70-305, section 75-708 shall apply.Source   Laws 1903, c. 117, § 1, p. 608;   R.S.1913, § 7420;   Laws 1917, c. 135, § 1, p. 320;   Laws 1921, c. 259, § 1, p. 874;   C.S.1922, § 7099;   C.S.1929, § 86-303;   Laws 1943, c. 231, § 2, p. 780;   R.S.1943, § 86-307;   R.S.1943, (1999), § 86-307;  Laws 2002, LB 1105, § 470.