53-164.01. Alcoholic liquor; tax; payment; report; penalty; bond; sale to instrumentality of armed forces; credit for tax paid.
Payment of the tax provided for in section 53-160 on alcoholic liquor shall be paid by the manufacturer or wholesaler as follows:
(1)(a) All manufacturers or wholesalers, except farm winery producers, whether inside or outside this state shall, on or before the twenty-fifth day of each calendar month following the month in which shipments were made, submit a report to the commission upon forms furnished by the commission showing the total amount of alcoholic liquor in gallons or fractional parts thereof shipped by such manufacturer or wholesaler, whether inside or outside this state, during the preceding calendar month;
(b) All beer wholesalers shall, on or before the twenty-fifth day of each calendar month following the month in which shipments were made, submit a report to the commission upon forms furnished by the commission showing the total amount of beer in gallons or fractional parts thereof shipped by all manufacturers, whether inside or outside this state, during the preceding calendar month to such wholesaler;
(c)(i) Except as provided in subdivision (ii) of this subdivision, farm winery producers which paid less than one thousand dollars of excise taxes pursuant to section 53-160 for the previous calendar year and which will pay less than one thousand dollars of excise taxes pursuant to section 53-160 for the current calendar year shall, on or before the twenty-fifth day of the calendar month following the end of the year in which wine was packaged and released from bond, submit a report to the commission upon forms furnished by the commission showing the total amount of wine in gallons or fractional parts thereof packaged and released from bond by such producer during the preceding calendar year; and
(ii) Farm winery producers which paid one thousand dollars or more of excise taxes pursuant to section 53-160 for the previous calendar year or which become liable for one thousand dollars or more of excise taxes pursuant to section 53-160 during the current calendar year shall, on or before the twenty-fifth day of each calendar month following the month in which wine was packaged and released from bond, submit a report to the commission upon forms furnished by the commission showing the total amount of wine in gallons or fractional parts thereof packaged and released from bond by such producer during the preceding calendar month. A farm winery producer which becomes liable for one thousand dollars or more of excise taxes pursuant to section 53-160 during the current calendar year shall also pay such excise taxes immediately;
(d) A craft brewery shall, on or before the twenty-fifth day of each calendar month following the month in which the beer was released from bond for sale, submit a report to the commission on forms furnished by the commission showing the total amount of beer in gallons or fractional parts thereof produced for sale by the craft brewery during the preceding calendar month;
(e) A microdistillery shall, on or before the twenty-fifth day of each calendar month following the month in which the distilled liquor was released from bond for sale, submit a report to the commission on forms furnished by the commission showing the total amount of distilled liquor in gallons or fractional parts thereof produced for sale by the microdistillery during the preceding calendar month; and
(f) Reports submitted pursuant to subdivision (a), (b), or (c) of this subdivision shall also contain a statement of the total amount of alcoholic liquor, except beer, in gallons or fractional parts thereof shipped to licensed retailers inside this state and such other information as the commission may require;
(2) The wholesaler or farm winery producer shall at the time of the filing of the report pay to the commission the tax due on alcoholic liquor, except beer, shipped to licensed retailers inside this state at the rate fixed in accordance with section 53-160. The tax due on beer shall be paid by the wholesaler on beer shipped from all manufacturers;
(3) The tax imposed pursuant to section 53-160 shall be due on the date the report is due less a discount of one percent of the tax on alcoholic liquor for submitting the report and paying the tax in a timely manner. The discount shall be deducted from the payment of the tax before remittance to the commission and shall be shown in the report to the commission as required in this section. If the tax is not paid within the time provided in this section, the discount shall not be allowed and shall not be deducted from the tax;
(4) If the report is not submitted by the twenty-fifth day of the calendar month or if the tax is not paid to the commission by the twenty-fifth day of the calendar month, the following penalties shall be assessed on the amount of the tax: One to five days late, three percent; six to ten days late, six percent; and over ten days late, ten percent. In addition, interest on the tax shall be collected at the rate of one percent per month, or fraction of a month, from the date the tax became due until paid;
(5) No tax shall be levied or collected on alcoholic liquor manufactured inside this state and shipped or transported outside this state for sale and consumption outside this state;
(6) In order to insure the payment of all state taxes on alcoholic liquor, together with interest and penalties, persons required to submit reports and payment of the tax shall, at the time of application for a license under sections 53-124 and 53-124.01, enter into a surety bond with corporate surety, both the bond form and surety to be approved by the commission. Subject to the limitations specified in this subdivision, the amount of the bond required of any taxpayer shall be fixed by the commission and may be increased or decreased by the commission at any time. In fixing the amount of the bond, the commission shall require a bond equal to the amount of the taxpayer's estimated maximum monthly excise tax ascertained in a manner as determined by the commission. Nothing in this section shall prevent or prohibit the commission from accepting and approving bonds which run for a term longer than the license period. The amount of a bond required of any one taxpayer shall not be less than one thousand dollars. The bonds required by this section shall be filed with the commission; and
(7) When a manufacturer or wholesaler sells and delivers alcoholic liquor upon which the tax has been paid to any instrumentality of the armed forces of the United States engaged in resale activities as provided in section 53-160.01, the manufacturer or wholesaler shall be entitled to a credit in the amount of the tax paid in the event no tax is due on such alcoholic liquor as provided in such section. The amount of the credit, if any, shall be deducted from the tax due on the following monthly report and subsequent reports until liquidated.
Source
Structure Nebraska Revised Statutes
53-101.01 - Statement of policy.
53-101.02 - Farm wineries; legislative intent.
53-101.04 - Transferred to section 53-148.01.
53-101.05 - Act to be liberally construed.
53-102 - Transferred to section 53-168.06.
53-103 - Definitions, where found.
53-103.02 - Alcoholic liquor, defined.
53-103.08 - Cigar shop, defined.
53-103.10 - Commission, defined.
53-103.12 - Craft brewery, defined.
53-103.13 - Farm winery, defined.
53-103.14 - Franchise or agreement, defined.
53-103.15 - Generic label, defined.
53-103.17 - Local governing body, defined.
53-103.19 - Manufacture, defined.
53-103.20 - Manufacturer, defined.
53-103.21 - Microbrewery, defined.
53-103.22 - Microdistillery, defined.
53-103.24 - Near beer, defined.
53-103.25 - Nonbeverage user, defined.
53-103.26 - Nonprofit corporation, defined.
53-103.27 - Original package, defined.
53-103.29 - Private label, defined.
53-103.30 - Restaurant, defined.
53-103.31 - Retailer, defined.
53-103.34 - Sampling, defined.
53-103.36 - Sell at retail and sale at retail, defined.
53-103.37 - Shipping license, defined.
53-103.40 - Territory or sales territory, defined.
53-103.41 - Wholesaler, defined.
53-103.43 - Flavored malt beverage, defined.
53-103.44 - Hard cider, defined.
53-103.45 - Pedal-pub vehicle, defined.
53-103.46 - Powdered alcohol, defined.
53-103.47 - Bottle club, defined.
53-103.48 - Farmers market, defined.
53-103.49 - Ready-to-drink cocktail, defined.
53-105 - Nebraska Liquor Control Commission; creation; members; appointment; qualifications.
53-106 - Commission; members; term; removal; not to hold other office.
53-107 - Commission; quorum; executive director; duties.
53-108 - Employees; appointment.
53-109 - Commissioners and employees; bonds or insurance.
53-111 - Gifts and gratuities forbidden; violation; penalty.
53-112 - Commissioners and executive director; compensation; expenses.
53-113 - Commissioners and employees; expenses and mileage.
53-114 - Meetings; office; branch offices; seal; certified copies of records as evidence.
53-115 - Assistant attorney general assigned to commission; compensation; payment.
53-116 - Power to regulate and control alcoholic liquor.
53-116.02 - Licensee; violations; forfeiture or revocation of license.
53-117 - Powers, functions, and duties.
53-117.01 - Subpoenas; issuance; witnesses; documents.
53-117.02 - Disobedience to subpoena; refusal to testify; proceedings for contempt.
53-117.03 - Employee and management training; commission; powers and duties; fees; certification.
53-117.05 - Rules and regulations; statutes; commission; provide copies; fee authorized.
53-117.07 - Proceedings to suspend, cancel, or revoke licenses before commission.
53-117.08 - License; suspend, cancel, or revoke; hearing; conviction; court; duty.
53-118 - Rules and regulations.
53-119.01 - Fire safety inspection; fee.
53-120 - Ready-to-drink cocktails; production and sale; rules and regulations.
53-121 - License; delivery; method.
53-122 - Sale of liquor by drink; license issuance authorized; exception.
53-123.02 - Alcoholic liquor wholesale license, except beer; rights of licensee; sampling.
53-123.03 - Beer wholesale license; rights of licensee; designated territory.
53-123.05 - Railroad or airline license; rights of licensee.
53-123.06 - Boat license; rights of licensee.
53-123.08 - Bottle club license; rights of licensee.
53-123.09 - Beer wholesaler; delivery outside territory; unlawful; penalty.
53-123.10 - Farm winery license; when issued.
53-123.13 - Farm winery; waiver of requirement; when; conditions.
53-123.14 - Craft brewery license; rights of licensee; self-distribution; conditions.
53-123.16 - Microdistillery license; rights of licensee.
53-123.18 - Special party bus license.
53-124 - Licenses; types; classification; fees; where paid; license year.
53-124.01 - Fees for annual licenses.
53-124.02 - Holder of license under prior law; how treated.
53-124.11 - Special designated license; issuance; procedure; fee.
53-124.12 - Annual catering license; issuance; procedure; fee; occupation tax.
53-124.15 - Community college culinary education program; catering license.
53-125 - Classes of persons to whom no license issued.
53-126 - License to corporation; conditions.
53-128 - Transferred to section 53-116.02.
53-130.01 - Beer; manufacturers and shippers; file notice; contents.
53-132 - Retail, bottle club, craft brewery, or microdistillery license; commission; duties.
53-134.02 - Local governing bodies; authority under act.
53-135 - Retail or bottle club licenses; automatic renewal; conditions.
53-135.01 - Retail licenses; bottle club licenses; renewal; notice.
53-135.02 - Licenses; renewal; no vested right.
53-136 - Cigar shops; legislative findings; legislative intent.
53-137 - Cigar shop license; prohibited acts; sign required; waiver signed by employee; form.
53-138 - Pedal-pub vehicle license; activities authorized; licensee; duties.
53-138.01 - Licenses; disposition of fees.
53-138.03 - Nonprofit corporations; license; required.
53-139 - Retail licenses to restaurants and clubs; conditions.
53-140 - Transferred to section 53-117.07.
53-142 - Transferred to section 53-131.01.
53-145 - Transferred to section 53-160.02.
53-146 - Transferred to section 53-116.01.
53-147 - Transferred to section 53-134.03.
53-148.01 - Retail or bottle club licensee; warning sign; commission; duties.
53-150 - Transferred to section 53-135.02.
53-157 - Transferred to section 53-164.02.
53-159 - Transferred to section 53-130.01.
53-160 - Tax on manufacturer and wholesaler; amount; exemption; duties of commission.
53-160.02 - Near beer; regulation.
53-160.03 - Beer-related crop; tax credit; calculation; application; contents; approval; notice.
53-160.08 - Transferred to section 53-178.01.
53-161 - Beer; credit for tax paid; when allowed.
53-162 - Alcoholic liquor shipped from another state; tax imposed.
53-163 - Commission; rounding of amounts on returns or reports; authorized.
53-164.02 - Evasion of liquor tax; acts forbidden; violations; penalty.
53-167.01 - Legislative findings.
53-167.02 - Keg sales; requirements; keg identification number; violation; penalty.
53-167.03 - Keg identification number; prohibited acts; violation; penalty; deposit.
53-168.05 - Violations; procedure.
53-168.06 - General prohibition; exceptions.
53-169.01 - Manufacturer; interest in licensed wholesaler; prohibitions; exception.
53-172 - Original packages; labels; seals; requirements.
53-173 - Powdered alcohol; prohibited acts; penalties; effect on license.
53-175 - Liquor; acquisition from other than licensed dealer; when unlawful.
53-177 - Sale at retail; bottle club license; restrictions as to locality.
53-178 - Sale at retail; forbidden in dwelling or lodging house; exceptions.
53-178.01 - Licensee; sale to person within motor vehicle; prohibited; exceptions.
53-180 - Prohibited acts relating to minors and incompetents.
53-180.01 - Minor misrepresenting age; unlawful.
53-180.02 - Minor; prohibited acts; exception; governing bodies; powers.
53-180.03 - Minor; sale or gift to; misrepresenting age; parent or guardian; duties.
53-180.04 - Minors; warning notice; posting.
53-180.06 - Documentary proof of age; separate book; record; contents.
53-180.07 - Minors; licensee charged with sale; defenses.
53-183 - Sale on credit or for goods or services forbidden; exceptions.
53-184 - Sale only in original package; refilling forbidden; exception.
53-185 - Contract to sell for only one manufacturer or wholesaler; void.
53-186 - Consumption of liquor on public property; forbidden; exceptions; license authorized.
53-187 - Nonbeverage licensee forbidden to give or sell alcoholic liquor; violation; penalty.
53-190 - Premises violating law declared common nuisances.
53-192 - Transportation of liquor into state forbidden; when.
53-192.01 - Wholesale licensee; purchases and imports; restrictions.
53-194.03 - Transportation of liquor into state; forbidden; when; penalty.
53-194.04 - Sale of confections or candy; license requirements; label.
53-197 - Violations; peace officer; duties; neglect of duty; penalty.
53-198 - Places operated in violation of act; declared common nuisances; violations; penalty.
53-199 - Nuisance; abatement; procedure; owner or lessee may give bond.
53-1,100 - Violations; general penalties.
53-1,101 - Owner of premises or agent knowing of violations; penalty.
53-1,102 - Violations by agent or employee of licensee; deemed act of licensee, when.
53-1,103 - False branding; penalty.
53-1,105 - Sufficiency of charge of violation; sufficiency of proof.
53-1,107 - Complaint, indictment, or information; contents; sufficiency.
53-1,108 - Search warrants issued on complaint; form.
53-1,109 - Search warrants; contents; directed to peace officer.
53-1,114 - Transferred to section 53-134.04.
53-1,115 - Proceedings before commission; service upon parties; rehearings; costs.
53-1,118 - Transferred to section 53-101.05.
53-1,120 - Alcohol-related offenses; law, ordinance, resolution, or rule; effect.
53-1,122 - Compliance checks; participation by minors; when.
53-202 - Definitions, where found.
53-203 - Advertising, defined.
53-205 - Ancillary business, defined.
53-206 - Control of a wholesaler's business, defined.
53-207 - Designated member, defined.
53-209 - Reasonable qualifications, defined.
53-210 - Retaliatory action, defined.
53-211 - Sales territory, defined.
53-212 - Substantial stockholder, substantial partner, and substantial member, defined.
53-214 - Transfer of the wholesaler's business, defined.
53-216 - Supplier; prohibited acts.
53-217 - Wholesaler; prohibited acts.
53-219 - Wholesaler's business; transfer; restrictions.
53-220 - Supplier; violations; compensation to wholesaler.
53-221 - Wholesaler; waiver of rights prohibited; dispute settlements.
53-222 - Applicability of sections; transfer of business; effect on agreements.
53-223 - Civil actions authorized; damages; jurisdiction.
53-301 - Nebraska Grape and Winery Board; created.
53-302 - Board; officers; terms; expenses.
53-303 - Board; powers and duties.
53-305 - Board; annual report.
53-404 - Cause of action authorized.
53-406 - Limitation on cause of action.
53-408 - Statute of limitation.
53-501 - Nebraska Craft Brewery Board; created; members; qualifications; vacancy.
53-502 - Nebraska Craft Brewery Board; meetings; members; terms; expenses; removal; procedure.
53-503 - Nebraska Craft Brewery Board; powers and duties.
53-505 - Nebraska Craft Brewery Board; annual report; contents; fee.