{"data":{"id":"us-ne/neb.-rev.-stat.-77-2616","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2616","heading":"Use tax; rate.","body":"There is hereby levied and imposed a tax upon the use of all cigarettes, as defined by section 77-2601, used in this state, except such cigarettes upon which the tax imposed by section 77-2602 has been paid. The amount of such use tax shall be at the rate provided in section 77-2602 as now existing or as hereafter amended. The tax collected shall be disbursed as provided in section 77-2602.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2616","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"46692f212cbe062cbba2b20bd907326c08f66e75d66d6fec672f026d6b1767ca","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-2615.01","next":"us-ne/neb.-rev.-stat.-77-2617"},"notice":"GroundRules: Original legal text. Not legal advice."}