{"data":{"id":"us-ne/neb.-rev.-stat.-77-2617","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2617","heading":"Use tax; payment; report.","body":"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.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2617","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"20900d052078691ef431496a3e9982ec6bd56dab25501cfb92ba7fd73e94a2c1","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-2616","next":"us-ne/neb.-rev.-stat.-77-2618"},"notice":"GroundRules: Original legal text. Not legal advice."}