Section 316-57-001 - DEFINITIONS001.01 The definitions found in Neb. Rev. Stat. §§ 59-1502, 69-2702, 69-2705, and 77-2601 apply to these regulations.001.02 In addition to the definitions found in Neb. Rev. Stat. §§ 59-1502, 69-2702, 69-2705, and 77-2601 the following definitions apply.001.03 Authorized tax stamps means any devices, stamps, labels, or prints manufactured, printed, or made as prescribed by the Tax Commissioner and includes decalcomania tax stamps.001.04 Cancellation of tax stamps means affixing the stamp so that it cannot be transferred to another package. A tax stamp that has been securely attached so that it may not be removed without tearing it is considered to have been canceled.001.05 Cigarette has the same meaning as in Neb. Rev. Stat. § 77-2601(5). 001.05(A) A tobacco product labeled as anything other than a cigarette or not bearing a label is a cigarette if the product meets two or more of the following criteria: 001.05(A)(1) A pack contains 20 to 25 sticks;001.05(A)(2) A carton contains eight or ten packs;001.05(A)(3) The stick length is 23/4 inches to 5 inches and stick diameter is equal or less than 8.20 millimeters;001.05(A)(4) The product is sold in soft packs, hard packs, flip-top boxes, or clamshell packages; or001.05(A)(5) The product is sold with a cigarette-type filter.001.05(B) A tobacco product labeled as anything other than a cigarette, or not bearing a label, including, but not limited to certain little cigars, certain filtered and non-filtered little cigars, and certain flavored little cigars, will not be classified as a cigarette if the tobacco product labeled as anything other than a cigarette either:001.05(B)(1) Meets the criteria that requires the manufacturer or importer to be responsible for reporting and paying the federal excise tax on the tobacco product reports in accordance with 26 U.S.C. §§ 5701(a) and 5702(a); or001.05(B)(2) Meets all of the following criteria-001.05(B)(2)(a) The tobacco product is wrapped in leaf tobacco, or reconstituted sheet tobacco that is approximately two thirds or more tobacco which did not in the reconstitution process lose its tobacco character (e.g., taste, aroma, identifiable chemical components) and is of a color consistent with that of the natural leaf tobaccos traditionally used as a wrapper for cigars.001.05(B)(2)(b) The tobacco product filler is substantially of tobaccos unlike those in ordinary cigarettes, does not have any added flavorings which would cause the tobaccos to have the taste or aroma generally attributed to cigarettes, and does not contain flue-cured or aromatic (Oriental) tobaccos.001.05(B)(2)(c) The package for a tobacco product to be offered as a cigar declares it to be a cigar (e.g., "small cigar," "filtered cigar," "flavored cigar," or "little cigar") in direct conjunction with, parallel to, and in substantially the same conspicuousness of type and background as the brand name of the tobacco product each time the brand name appears on the package, and all marketing materials and advertising clearly present the product to the consumer as a cigar without contrary representations or implications that the product is a cigarette.001.05(C) The exception from the definition of cigarette provided in § 001.05(B) does not apply to tobacco products produced or distributed by any manufacturer or importer the Nebraska Attorney General deems to pose an elevated risk for noncompliance under Neb. Rev. Stat. § 69-2707.01(3)(a) to (h).001.05(D) The required proof that the tobacco product meets the exception from the definition of cigarette in § 001.05(B) is provided in § 022.001.06 Complete readable authorized tax stamp means a stamp that can be identified as a Nebraska cigarette stamp bearing a legible 5 digit stamp number or two thirds of the tax stamp.001.07 DOR means the Nebraska Department of Revenue.001.08 TTB means the United States Department of Treasury Alcohol and Tobacco Tax and Trade Bureau.001.09 Directory means the Nebraska Directory of Certified Tobacco Product Manufacturers and Brands.316 Neb. Admin. Code, ch. 57, § 001
Section 77-2612, R.R.S. 2003. March 7, 2006. Amended effective 3/21/2022