Neb. Rev. Stat. §§ 77-2617
Current with changes through the 2024 First Special Legislative Session
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.
Neb. Rev. Stat. §§ 77-2617