66-1345.01 Corn and grain sorghum; excise tax; procedure.
66-1345.01. Corn and grain sorghum; excisetax; procedure.An excise tax is levied upon all corn andgrain sorghum sold through commercial channels in Nebraska or delivered inNebraska. For any sale or delivery of corn or grain sorghum occurring on orafter July 1, 1995, and before January 1, 2000, the tax is three-fourths centper bushel for corn and three-fourths cent per hundredweight for grain sorghum.For any sale or delivery of corn or grain sorghum occurring on or after January1, 2000, and before January 1, 2001, the tax is one-half cent per bushel forcorn and one-half cent per hundredweight for grain sorghum. For any sale ordelivery of corn or grain sorghum occurring on or after October 1, 2001, andbefore October 1, 2004, the tax is one-half cent per bushel for corn and one-halfcent per hundredweight for grain sorghum. For any sale or delivery of cornor grain sorghum occurring on or after October 1, 2004, and before October1, 2005, the tax is three-fourths cent per bushel for corn and three-fourthscent per hundredweight for grain sorghum. For any sale or delivery of cornor grain sorghum occurring on or after October 1, 2005, and before October1, 2012, the tax is seven-eighths cent per bushel for corn and seven-eighthscent per hundredweight for grain sorghum. Thetax shall be in addition to any fee imposed pursuant to sections 2-3623 and 2-4012.The excise tax shall be imposed at the time of sale or delivery andshall be collected by the first purchaser. The tax shall be collected, administered,and enforced in conjunction with the fees imposed pursuant to sections 2-3623and 2-4012. The tax shall be collected, administered, and enforced by theDepartment of Agriculture. No corn or grain sorghum shall be subject to thetax imposed by this section more than once.In the case of a pledge or mortgage of corn or grain sorghum as securityfor a loan under the federal price support program, the excise tax shall bededucted from the proceeds of such loan at the time the loan is made. If,within the life of the loan plus thirty days after the collection of the excisetax for corn or grain sorghum that is mortgaged as security for a loan underthe federal price support program, the grower of the corn or grain sorghumso mortgaged decides to purchase the corn or grain sorghum and use it as feed,the grower shall be entitled to a refund of the excise tax previously paid.The refund shall be payable by the department upon the grower's written applicationfor a refund. The application shall have attached proof of the tax deducted.The excise tax shall be deducted whether the corn or grain sorghum isstored in this or any other state. The excise tax shall not apply to the saleof corn or grain sorghum to the federal government for ultimate use or consumptionby the people of the United States when the State of Nebraska is prohibitedfrom imposing such tax by the Constitution of the United States and laws enactedpursuant thereto. SourceLaws 1995, LB 377, § 2; Laws 1996, LB 1336, § 7; Laws 1999, LB 605, § 3; Laws 2001, LB 536, § 4; Laws 2004, LB 479, § 8; Laws 2004, LB 1065, § 8; Laws 2005, LB 90, § 18; Laws 2007, LB322, § 14; Laws 2007, LB701, § 28; Laws 2010, LB689, § 3.Effective Date: July 15, 2010