{"data":{"id":"us-ne/neb.-rev.-stat.-77-4003.03","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-4003.03","heading":"Covered tobacco product, defined; pipe tobacco, defined.","body":"(1) Covered tobacco product means cigars, pipe tobacco, or any other tobacco products as defined in section 77-4007, excluding tobacco products described in subdivisions (1)(f), (1)(g), (1)(j), and (1)(n) of such section.\n(2) For purposes of this section, pipe tobacco means any of the tobacco products described in subdivisions (1)(d), (e), (h), and (i) of section 77-4007.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-4003.03","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"ea9086432bfa9f9bc3eba0d3d3ff99015207d9bca7fb562e9884ed392e6404e7","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-4003.02","next":"us-ne/neb.-rev.-stat.-77-4004"},"notice":"GroundRules: Original legal text. Not legal advice."}