77-2617 Use tax; payment; report.
77-2617. Use tax; payment; report.Every person, firm, corporation, or association, using cigarettes subject to taxation on the use thereof under the provisions of sections 77-2616 to 77-2619, shall pay such tax and make report thereof to the Tax Commissioner under such rules and regulations as may be prescribed by the Tax Commissioner. SourceLaws 1949, c. 224, § 2, p. 629; Laws 2002, LB 989, § 16.