{"data":{"id":"us-ne/neb.-rev.-stat.-77-4023","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-4023","heading":"Tax Commissioner; adopt rules and regulations.","body":"The Tax Commissioner shall adopt and promulgate such rules and regulations as may be necessary to administer and enforce the Tobacco Products Tax Act.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-4023","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"ba6049560bfea3fe96a41b0f881fc68a7b6e76810dd1753b958d1248f1a10fb4","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-4022","next":"us-ne/neb.-rev.-stat.-77-4024"},"notice":"GroundRules: Original legal text. Not legal advice."}