77-2603 Tax; stamps; tax meter impressions; requirements; corporate surety bond.
77-2603. Tax; stamps; tax meter impressions; requirements; corporate surety bond.The tax, as levied in section 77-2602, shall be paid and the stamps or cigarette tax meter impressions shall be affixed or printed with a cigarette tax meter by the person having possession and ownership of such cigarettes after the same shall have come to rest in this state and intended to be sold or given away in this state. Nothing in sections 77-2601 to 77-2615 shall be construed to require a wholesale dealer to fix the retail price or to require any retailer to sell at any particular price. Subject to such rules and regulations as the Tax Commissioner shall prescribe, tax meter machines may be used when approved by the Tax Commissioner to affix a suitable stamp or impression on each package of cigarettes. Before any wholesale dealer is issued a permit to affix stamps or cigarette tax meter impressions, the wholesale dealer shall make application to the Tax Commissioner on a form provided by the Tax Commissioner to engage in such activity and, if approval is given by the Tax Commissioner, the dealer shall furnish a corporate surety bond, conditioned to faithfully comply with all the requirements of sections 77-2601 to 77-2615, in a sum not less than one thousand dollars. Nothing in sections 77-2601 to 77-2615 shall prevent the Tax Commissioner from affixing the stamps or meter impressions in lieu of the provisions for affixing stamps and meter impressions by wholesalers as determined by such rules and regulations adopted by the Tax Commissioner. SourceLaws 1947, c. 267, § 3, p. 862; Laws 1949, c. 245, § 1, p. 665; Laws 1951, c. 271, § 1, p. 905; Laws 1963, c. 458, § 1, p. 1484; Laws 2002, LB 989, § 11; Laws 2003, LB 572, § 10.