Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 94 › Section 316-94-002 - DEFINITIONS

Current through June 17, 2024
002.01 For the purposes of these regulations,
				described terms have the following meanings unless otherwise clearly intended
				in the context of the regulation or required by law:
002.01A "Department" or "Department of
				Revenue" means the Nebraska Department of Revenue.
002.01B "Commissioner" or "Tax Commissioner"
				means the Nebraska State Tax Commissioner or his or her designee.
002.01C "Controlled substance" means any
				substance described in section 28-405 Neb. Rev. Stat. (Reissue 1989) as
				amended, or any imitation controlled substance.
002.01D "Imitation controlled substance"
				shall have the meaning as provided in section 28-401 Neb. Rev. Stat. (Reissue
				1989).
002.01E "Drug" or "taxable
				drug" means any item, plant or thing identified as a controlled substance in
				section 28-405 Neb. Rev. Stat., as amended, any imitation controlled substance,
				or marijuana.
002.01F "Like drug"
				means any controlled substance derived directly from the processing of another
				controlled substance or marijuana, which processing does not alter the chemical
				structure of the first substance so as to create a different, federally-defined
				analog controlled substance, as described in the Federal Drug Abuse Prevention
				Act,
				21
				U.S.C. section 801, et. seq.
002.01G "Marijuana" means any plant
				identified in section
				28-401
				Neb. Rev. Stat. (Reissue 1989).
002.01H "Law enforcement agent" means any
				individual or agency authorized by Nebraska statutes to effect the arrest of
				any person suspected of a law violation.
002.01I "Dealer" means any individual
				possessing marijuana or controlled substances in an amount sufficient to
				trigger the provisions of Neb. Rev. Stat. sections 77-4301, i.e., any person
				who acquires or possesses six or more ounces of marijuana, seven or more grams
				of any controlled substance which is sold by weight, or ten or more dosage
				units of any controlled substance which is not sold by weight.
002.01J "Taxpayer" or "purchaser" means any
				person buying drug tax stamps from the Department of Revenue or any person who
				has had all or part of a drug tax assessment collected from him or
				her.
002.01K "Assessee" means any
				person against whom the Department has issued or is able to issue an assessment
				for drug taxes, penalties and interest owed to the State.
002.01L "Stamp" or "drug stamp" means an
				official, numerically-sequenced and dated drug stamp issued by the Nebraska
				Department of Revenue.
002.01M
				"Weight" means the weight of marijuana or any controlled substance as measured
				or estimated by the Department of Revenue, a law enforcement agent or other
				entity approved by the Department of Revenue. When possible to determine,
				weight shall not include the weight of the container (if any) in which the
				substance was found.
002.01N
				"Threshold amount" means the minimum amount of marijuana or a controlled
				substance required in order to qualify as a "dealer" as defined at Neb. Rev.
				Stat. section
				77-4301(2).
002.01O "Container" means anything which
				holds or encompasses marijuana or controlled substances and which is
				customarily or reasonably transferred with the marijuana or controlled
				substance at the time of sale or delivery.
002.01P "Dosage unit" means the
				medically-approved minimum dosage of a controlled substance to achieve the
				purpose and effect of the drug. For marijuana and its derivatives, for
				controlled substances for which there is no medically- approved purpose, or for
				substances for which no medically-approved minimum dosage can be determined,
				dosage unit means the street dosage unit as obtained from a qualified law
				enforcement agent.