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Form a Business

Use tax; payment; report.

Neb. Rev. Stat. § 77-2617
in effect
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77-2617. Use tax; payment; report. Every person, firm, corporation, or association, using cigarettes subject to taxation on the use thereof under the provisions of sections 77-2616 to 77-2619, shall pay such tax and make report thereof to the Tax Commissioner under such rules and regulations as may be prescribed by the Tax Commissioner. Laws 1949, c. 224, § 2, p. 629; Laws 2002, LB 989, § 16.
Source: Nebraska Legislature (nebraskalegislature.gov)URL: https://nebraskalegislature.gov/laws/statutes.php?statute=77-2617Fetched: 10/20/2026

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