Neb. Rev. Stat. § 77-2617
Current with changes from the 2024 legislative session enacted on or before 4/18/2024
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