Neb. Rev. Stat. § 53-103.01
Current with changes from the 2024 legislative session enacted on or before 4/18/2024
Alcohol means the product of distillation of any fermented liquid, whether rectified or diluted, whatever the origin thereof, and includes synthetic ethyl alcohol and alcohol processed or sold in a gaseous form. Alcohol does not include denatured alcohol or wood alcohol.
Neb. Rev. Stat. § 53-103.01