69-2710.01. Report; contents.
(1) Any person that during a month acquired, purchased, sold, possessed, transferred, transported, or caused to be transported in or into this state cigarettes of a tobacco product manufacturer or brand family that was not in the directory at the time shall, within fifteen days following the end of that month, file a report in the manner prescribed by the Tax Commissioner and certify to the state that the report is complete and accurate. The report shall contain, in addition to any further information that the Tax Commissioner may reasonably require to assist the Tax Commissioner in enforcing sections 69-2701 to 69-2711 and 77-2601 to 77-2622 and the Tobacco Products Tax Act, the following information:
(a) The total number of those cigarettes, in each case identifying by name and number of cigarettes (i) the manufacturers of those cigarettes, (ii) the brand families of those cigarettes, (iii) in the case of a sale or transfer, the name and address of the recipient of those cigarettes, (iv) in the case of an acquisition or purchase, the name and address of the seller or sender of those cigarettes, and (v) the other states in whose directory the manufacturer and brand family of those cigarettes were listed at the time and whose stamps the person is authorized to affix; and
(b) In the case of acquisition, purchase, or possession, the details of the person's subsequent sale or transfer of those cigarettes, identifying by name and number of cigarettes (i) the brand families of those cigarettes, (ii) the date of the sale or transfer, (iii) the name and address of the recipient, (iv) the number of stamps of each other state that the person affixed to the packages containing those cigarettes during that month, (v) the total number of cigarettes contained in the packages to which it affixed each respective other state's stamp, (vi) the manufacturers and brand families of the packages to which it affixed each respective other state's stamp, and (vii) a certification that it reported each sale or transfer to the taxing authority of the other state by fifteen days following the end of the month in which the sale or transfer was made and attaching a copy of all such reports. If the subsequent sale or transfer is from this state into another state in packages not bearing a stamp of the other state, the report shall also contain the information described in subdivision (2)(c) of section 77-2604.01.
(2) Reports under this section shall be in addition to reports under sections 69-2708, 77-2604, and 77-2604.01.
Source
Cross References
Structure Nebraska Revised Statutes
Chapter 69 - Personal Property
69-109 - Security interest; personal property; sale or transfer without consent; penalty.
69-110 - Security interest; personal property; removal from county; penalty.
69-202 - Permit required; fees; application, contents; issuance; bond.
69-203 - Permit; business location; prohibited activities.
69-204 - Records required; inspection; stolen property; procedures.
69-205 - Reports to police; when required.
69-206 - Pawned or secondhand goods; restrictions on disposition; jewelry defined.
69-208 - Violation; penalty; permit; suspension or revocation; procedure.
69-209 - Pawnbroker; limitation on sale of goods.
69-210 - Pawnbrokers; customer fingerprint required; restrictions on property accepted.
69-303 - Ophthalmic provider; contact lens prescription.
69-304 - Ophthalmic provider; registration; requirements.
69-307 - Rules and regulations.
69-310 - Contact lenses or spectacles; prescription; contents; release to patient.
69-311 - Operation of kiosk; conditions.
69-312 - Over-the-counter spectacles.
69-314 - Rules and regulations.
69-403 - Peace officer; right to inspect property and records.
69-404 - Secondary metals recycler; limitations on payment.
69-405 - Seller; age restriction; identification required.
69-406 - Limitation on metal beer keg purchase or receipt.
69-406.01 - Manhole cover or sewer grate; purchase or receipt; limitations; payment.
69-409 - Sections; how construed.
69-505 - Marking; inspections.
69-507 - Tax Commissioner; power to inspect; notice to State Fire Marshal.
69-508 - Attorney General; enforcement powers.
69-510 - Termination of act; conditions; preemption of local law.
69-511 - State Fire Marshal; rules and regulations.
69-1002 - Sale at auction; containers; labels; statement required.
69-1003 - Sale at auction; false statements; liability.
69-1004 - Sale at auction by carrier; when act inapplicable.
69-1005 - Violations; penalty.
69-1006 - Poultry; sales record; exceptions.
69-1007 - Poultry; sales record; violation; penalty.
69-1008 - Poultry; sale or delivery; false representations; penalty.
69-1102 - Violations; penalty.
69-1202 - Debt management; exceptions to act.
69-1204 - License; application; fees; bond; expiration; copy of contract.
69-1205 - License; application; investigation; issuance.
69-1206 - License; renewal; fee; bond.
69-1207 - License; Secretary of State; deny; revoke; suspend; nontransferable.
69-1208 - Rules and regulations; promulgation.
69-1209 - Licensee; contract with debtor required; contents.
69-1210 - Licensee; bank account; separate; books and records.
69-1211 - Licensee; examination; cost; payment.
69-1212 - Licensee; debtor; fee; agreement; limitations.
69-1214 - Licensee; acts forbidden.
69-1215 - Unlawful acts; penalty.
69-1216 - Limitation of actions.
69-1303 - Unclaimed funds held and owing by a life insurance corporation; presumed abandoned; when.
69-1304 - Funds held or owing by any utility; presumed abandoned; when.
69-1305 - Stock, shareholding, or other intangible ownership interest; presumed abandoned; when.
69-1305.01 - Stock or other intangible ownership interest; applicability of act; conditions.
69-1305.02 - Credit memo; presumed abandoned; when.
69-1305.03 - Gift certificate or gift card; presumed abandoned; when.
69-1307.02 - Unpaid wages; presumed abandoned; when.
69-1307.03 - Retirement funds; presumed abandoned; when.
69-1307.04 - Mineral rights and proceeds; presumed abandoned; when.
69-1307.06 - Military medal; report and delivery to State Treasurer.
69-1307.07 - Military medals; State Treasurer; duties.
69-1308 - Other intangible property; general-use prepaid card; presumed abandoned; when.
69-1309 - Owner in another state; property not presumed abandoned; when.
69-1311 - Report of property presumed abandoned; notices; time; contents; exceptions.
69-1312 - Delivery of property to State Treasurer; exceptions.
69-1314 - Property paid or delivered to State Treasurer; owner not entitled to income.
69-1315 - Limitation of action; claim; effect.
69-1316 - Abandoned property; State Treasurer; sell; when; notice; title.
69-1318.01 - Payment with respect to support order obligor authorized.
69-1319 - Claim; hearing; decision; payment.
69-1320 - Claim; appeal; procedure.
69-1322 - Failure to report property; State Treasurer; powers and duties; holder; duties.
69-1323 - Refusal to deliver property; action to enforce delivery.
69-1324 - Failing to render report or refusing to pay or deliver property; penalty.
69-1325 - State Treasurer; rules and regulations; adopt.
69-1326 - Property exempt from act.
69-1330 - Certain unclaimed property; disposition.
69-1331 - Unclaimed property; sale; disposal; procedure.
69-1332 - Unclaimed property; sale proceeds; disposition.
69-1501 - Retailer; contract; termination; reimbursement for implements, machinery, and parts.
69-1502 - Prices for implements, machinery, and parts; how determined.
69-1504 - Retail dealer; majority stockholder; death; settlement with heirs.
69-1602 - Disclosure obligations.
69-1603 - Right to cancel; manner of cancellation.
69-1604 - Notice of right to cancel; form; foreign language; when delivered; time; exception.
69-1605 - Cancellation, effect.
69-1606 - Duty of buyer; failure of seller to take possession; performance of service, how treated.
69-1607 - Sale made in violation of sections; buyer recovery.
69-1701 - Outdoor advertising sign; removal by public body; compensation; how determined; exception.
69-1702 - Nonconforming advertising sign; conformance required; when.
69-1804 - Manufacturer; provide information.
69-1805 - Supplier of turquoise; provide information.
69-1808 - Violations; penalty.
69-1903 - Distribution for promotional purposes prohibited.
69-1904 - Enforcement; penalty.
69-2002 - Definitions, where found.
69-2003 - Biodegradable, defined.
69-2004 - Degradable, defined.
69-2005 - Photodegradable, defined.
69-2006 - Recyclable, defined.
69-2008 - Beverage container connectors; requirements.
69-2009 - Garbage bags; requirements.
69-2010 - Grocery or shopping bags; requirements.
69-2011 - Disposable diapers; requirements; Director of Environment and Energy; duties.
69-2012 - Violations; penalty.
69-2102 - Legislative findings.
69-2104 - Lessor; disclosures required.
69-2105 - Disclosures; how made; rules and regulations; agreement; contents.
69-2106 - Written receipt; required; when.
69-2107 - Agreements; prohibited provisions.
69-2108 - Agreement; contents.
69-2109 - Lessor; prohibited acts.
69-2110 - Fees; deposits; charges.
69-2111 - Renegotiation; when; extension; effect.
69-2112 - Advertisement; requirements.
69-2113 - Lessor; liability; offset, not permitted; lessor; preserve evidence.
69-2114 - Actions; statute of limitations.
69-2115 - Lessor; not liable; when.
69-2116 - Director of Banking and Finance; investigations; other proceedings; powers.
69-2117 - Cease and desist order; fine; injunction; procedures; appeal.
69-2118 - Examination of books and records.
69-2119 - Personal jurisdiction over lessor.
69-2201 - Unsolicited goods or merchandise; disposal.
69-2303 - Personal property remaining on premises; landlord; duties; notice; contents; delivery.
69-2304 - Notice; statement required.
69-2306 - Landlord; property; removal and storage; liability.
69-2307 - Landlord; release of personal property; when.
69-2309 - Release or disposition of personal property; liability of landlord.
69-2310 - Costs of storage; how assessed.
69-2312 - Landlord retaining personal property; civil action authorized.
69-2313 - Lost personal property; disposition; liability.
69-2314 - Remedy; not exclusive.
69-2401 - Legislative findings and declarations.
69-2403 - Sale, lease, rental, and transfer; certificate required; exceptions.
69-2404 - Certificate; application; fee.
69-2405 - Application; chief of police or sheriff; duties; immunity.
69-2406 - Certificate; denial or revocation; appeal; filing fee.
69-2407 - Certificate; contents; term; revocation.
69-2408 - False information on application; other violations; penalties; confiscation of handgun.
69-2410 - Importer, manufacturer, or dealer; sale or delivery; duties.
69-2411 - Request for criminal history record check; Nebraska State Patrol; duties; fee.
69-2412 - Records; confidentiality; destruction.
69-2413 - Nebraska State Patrol; toll-free telephone number; personnel.
69-2414 - Records; amendment; procedure.
69-2415 - Records; rules and regulations.
69-2416 - Licensed importer, manufacturer, or dealer; compliance not required; when.
69-2417 - Nebraska State Patrol; licensee; liability defense; when.
69-2418 - Instant criminal history record check; requirements; exemptions.
69-2419 - Criminal history records; prohibited acts; violation; penalty.
69-2420 - False statement; false identification; prohibited acts; violation; penalty.
69-2421 - Sale or delivery; violation; penalty.
69-2422 - Obtaining handgun for prohibited transfer; violation; penalty.
69-2423 - Nebraska State Patrol; annual report; contents.
69-2424 - Rules and regulations.
69-2425 - City or village ordinance; not preempted.
69-2426 - Dealers of firearms; distribution of information; Firearm Information Fund; created.
69-2428 - Permit to carry concealed handgun; authorized.
69-2430 - Application; form; contents; prohibited acts; penalty; permit issuance; denial; appeal.
69-2431 - Fingerprinting; criminal history record information check.
69-2433 - Applicant; requirements.
69-2434 - Permit; design and form.
69-2435 - Permitholder; continuing requirements; return of permit; when.
69-2436 - Permit; period valid; fee; renewal; fee; notice of expiration.
69-2437 - Permit; nontransferable.
69-2438 - Limitation on liability.
69-2439 - Permit; application for revocation; prosecution; fine; costs.
69-2442 - Injury to person or damage to property; permitholder; report required.
69-2443 - Violations; penalties; revocation of permit.
69-2444 - Listing of applicants and permitholders; availability; confidential information.
69-2445 - Carrying concealed weapon under other law; act; how construed.
69-2446 - Rules and regulations.
69-2447 - Department of Motor Vehicles records; use and update of information.
69-2448 - License or permit issued by other state or District of Columbia; how treated.
69-2449 - Information to permitholder regarding lost or stolen handgun or firearm.
69-2503 - Conformity with industry standards; codes required; department; duties.
69-2504 - Violations; penalty; enforcement duties.
69-2506 - Administrative costs; limitation; payment.
69-2602 - Definitions, where found.
69-2603 - Assistive device, defined.
69-2604 - Assistive device dealer, defined.
69-2605 - Assistive device lessor, defined.
69-2606 - Collateral costs, defined.
69-2608 - Demonstrator, defined.
69-2609 - Major life activity, defined.
69-2610 - Manufacturer, defined.
69-2611 - Nonconformity, defined.
69-2612 - Reasonable allowance for use, defined.
69-2613 - Reasonable attempt to repair, defined.
69-2614 - Manufacturer; express warranty; requirements.
69-2615 - Manufacturer; consumer; assistive device lessor; duties.
69-2616 - Returned assistive device; resale or subsequent lease; lease; enforcement.
69-2617 - Rights and remedies.
69-2618 - Rental assistive device reimbursement; when.
69-2701 - Tobacco Enforcement Fund; created; use; investment.
69-2702 - Tobacco product manufacturer; terms, defined.
69-2703 - Tobacco product manufacturer; requirements to sell within the state.
69-2703.01 - Unconstitutionality of amendatory provision; effect.
69-2704 - Legislative findings.
69-2707 - Nonresident or foreign nonparticipating manufacturer; agent for service of process.
69-2708 - Stamping agent; duties; Tax Commissioner; Attorney General; powers.
69-2708.01 - Stamping agent; responsible for escrow deposits; when; liability; calculation.
69-2710 - Removal from directory; procedure.
69-2710.01 - Report; contents.