{"data":{"id":"us-ne/neb.-rev.-stat.-77-4305","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-4305","heading":"Tax; due and payable; when.","body":"The tax imposed upon marijuana and controlled substances by section 77-4303 shall be due and payable immediately upon acquisition or possession of marijuana and controlled substances in this state by a dealer.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-4305","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"94f883f2d18a2086de5b400856aa3d0f9064fdfd443450f5a6eb34d603eb7c8a","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-4304","next":"us-ne/neb.-rev.-stat.-77-4306"},"notice":"GroundRules: Original legal text. Not legal advice."}