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Form a Business

Exemptions.

Neb. Rev. Stat. § 59-1521
in effect
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59-1521. Exemptions. Sections 59-1519 to 59-1525 shall not apply to cigarettes allowed to be imported or brought into the United States for personal use or cigarettes sold or intended to be sold as duty-free merchandise by a duty-free sales enterprise in accordance with the provisions of 19 U.S.C. 1555(b), as such section existed on May 1, 2001. Laws 2001, LB 358, § 3.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=59-1521Fetched: 10/20/2026

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