Nebraska Revised Statutes

Neb. Rev. Stat. § 53-101.01 (2026)

Statement of policy

✓ current as of July 2026
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It is declared to be the policy of the Legislature to (1) regulate the transportation or importation of alcoholic liquor into this state when such alcoholic liquor is intended for delivery or use within the state, (2) promote adequate, economical, and efficient service by licensees selling alcoholic liquor within the State of Nebraska without unjust or undue discrimination, preference, or advantage, (3) generate revenue by imposing an excise tax upon alcoholic liquor, and (4) promote the health, safety, and welfare of the people of the state and encourage temperance in the consumption of alcoholic liquor by sound and careful control and regulation of the manufacture, distribution, and sale of alcoholic liquor.

Notes of Decisions
Cited in 5 cases, 1988–1996 · leading case: Cnty. Cork, Inc. v. Nebraska Liquor Control Comm'n, 550 N.W.2d 913 (Neb. 1996).
Cnty. Cork, Inc. v. Nebraska Liquor Control Comm'n, 550 N.W.2d 913 (Neb. 1996). · cites it 6× “Neb. Rev. Stat. § 53-101.01 (Reissue 1988) was amended by the following legislative enactments: L.”
Gas'N Shop, Inc. v. Nebraska Liquor Control Comm'n, 427 N.W.2d 784 (Neb. 1988). · cites it 2× “In the statement of policy in the Nebraska Liquor Control Act, it is declared that one of the policies of the act is to “promote adequate, economical, and efficient service by licensees selling alcoholic liquor within the State of Nebraska, without unjust or undue…”
Hy-Vee Food Stores, Inc. v. Nebraska Liquor Control Comm'n, 497 N.W.2d 647 (Neb. 1993). · cites it 4× “, treated certain “dual business operators” differently, but without justification, and therefore violated the policy of Neb. Rev. Stat. § 53-101.01 (2) (Reissue 1984).”
Kwik Shop, Inc. v. City of Lincoln, 498 N.W.2d 102 (Neb. 1993). · cites it 2× “is and will be consistent with the public interest as declared in section 53-101.01; *184 (k) Whether the applicant can ensure that all alcoholic beverages .”
Gas 'N Shop, Inc. v. City of Kearney, 539 N.W.2d 423 (Neb. 1995). · cites it 2× “Both the zoning code and the act expressly state that one purpose of each is to promote the health, safety, and welfare of the people. Thus, since the zoning code and the act serve the same general governmental purpose, if a separate and distinct premises requirement is…”
— Neb. Rev. Stat. § 53-101.01(2) — 1 case
Gas'N Shop, Inc. v. Nebraska Liquor Control Comm'n, 427 N.W.2d 784 (Neb. 1988). “In the statement of policy in the Nebraska Liquor Control Act, it is declared that one of the policies of the act is to “promote adequate, economical, and efficient service by licensees selling alcoholic liquor within the State of Nebraska, without unjust or undue…”
— Neb. Rev. Stat. § 53-101.01(4) — 1 case
Gas'N Shop, Inc. v. Nebraska Liquor Control Comm'n, 427 N.W.2d 784 (Neb. 1988). “In the statement of policy in the Nebraska Liquor Control Act, it is declared that one of the policies of the act is to “promote adequate, economical, and efficient service by licensees selling alcoholic liquor within the State of Nebraska, without unjust or undue…”
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