Neb. Rev. Stat. » Chapter 77
Nebraska Revised Statutes

Neb. Rev. Stat. § 77-4302 (2026)

Possession by dealer; payment of tax required

✓ current as of July 2026
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No dealer may possess marijuana or controlled substances upon which a tax is imposed by section 77-4303 unless the tax has been paid on the marijuana or controlled substance as evidenced by an official stamp, label, or other indicium.

Notes of Decisions
Cited in 7 cases (3 in the last 5 years), 1993–2022 · leading case: State v. Stubblefield, 543 N.W.2d 743 (Neb. 1996).
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State v. Stubblefield, 543 N.W.2d 743 (Neb. 1996). · cites it 5× “Section 77-4302 prohibits a dealer from possessing marijuana unless the tax has been paid as evidenced by an official stamp or label affixed to the marijuana.”
State v. Warlick, 308 Neb. 656 (Neb. 2021). · cites it 2× “2020); (2) posses- sion of a controlled substance, marijuana weighing more than 1 pound, in violation of § 28-416; (3) failing to obtain a drug tax stamp, in violation of Neb. Rev. Stat. §§ 77-4302 and 77-4309 (Reissue 2018); (4) possession of a firearm during the com- mission…”
State v. Garza, 496 N.W.2d 448 (Neb. 1993). · cites it 3× “See §§ 77-4302 and 77-4304. In addition, as our later discussion will indicate, a taxpayer’s mailing address is confidential if disclosed by a taxpayer complying with the act.”
State v. Warlick, 308 Neb. 656 (Neb. 2021). · cites it 2× “2020); (2) posses- sion of a controlled substance, marijuana weighing more than 1 pound, in violation of § 28-416; (3) failing to obtain a drug tax stamp, in violation of Neb. Rev. Stat. §§ 77-4302 and 77-4309 (Reissue 2018); (4) possession of a firearm during the com- mission…”
State v. Allen (Neb. Ct. App. 2022). · cites it 3× “unt IV, possession of hydrocodone, a Class IV felony, pursuant to § 28-416(3); count V, possession of amphetamine, a Class IV felony, pursuant to § 28-416(3); count VI, possession of money used or intended to be used to facilitate a violation of § 28-416(1), a Class IV felony,…”
State v. Buechler (Neb. Ct. App. 2018). · cites it 2× “Under Neb. Rev. Stat. § 77-4302 (Reissue 2009), no dealer may possess controlled substances upon which a tax is imposed under § 77-4303 unless the tax has been paid on the controlled substance, as evidenced by an official stamp or label.”
State v. Myles (Neb. Ct. App. 2018). · cites it 2× “§ 28-1205 (2)(a) (Reissue 2016), possession of more than 1 pound of marijuana in violation of § 28-416(12), failure to affix a tax stamp in violation of Neb. Rev. Stat. § 77-4302 (Reissue 2009), carrying a concealed weapon in violation of Neb.”
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