(1) A tax is hereby imposed on marijuana and controlled substances at the following rates:
(a) On each ounce of marijuana or each portion of an ounce, one hundred dollars;
(b) On each gram or portion of a gram of a controlled substance that is customarily sold by weight or volume, one hundred fifty dollars; or
(c) On each fifty dosage units or portion thereof of a controlled substance that is not customarily sold by weight, five hundred dollars.
(2) For purposes of calculating the tax under this section, marijuana or any controlled substance that is customarily sold by weight or volume shall be measured by the weight of the substance in the dealer's possession. The weight shall be the actual weight, if known, or the estimated weight as determined by the Nebraska State Patrol or other law enforcement agency. Such determination shall be presumed to be the weight of such marijuana or controlled substances for purposes of sections 77-4301 to 77-4316.
(3) The tax shall not be imposed upon a person registered or otherwise lawfully in possession of marijuana or a controlled substance pursuant to Chapter 28, article 4.
Notes of Decisions
State v. Utter, 641 N.W.2d 624 (Neb. 2002).
· cites it 2× “For the sake of completeness, we note that § 77-4303(2) provides that for purposes of the marijuana and controlled substances tax, the weight of a controlled substance in the dealer’s possession “shall be the actual weight, if known, or the estimated weight as determined by the…”
State v. Stubblefield, 543 N.W.2d 743 (Neb. 1996).
· cites it 3× “The tax imposed by § 77-4303 shall be due and payable immediately upon acquisition or possession of marijuana in this state by a dealer.”
Boll v. Dep't of Revenue, 528 N.W.2d 300 (Neb. 1995).
· cites it 5× “STATEMENT OF FACTS Neb. Rev. Stat. § 77-4303 (Cum. Supp. 1994) imposes a tax based on weight or dosage unit of marijuana or controlled substances.”
State v. Buechler (Neb. Ct. App. 2018).
· cites it 8× “28-416(1) (Reissue 2016); one count of failing to affix a drug stamp to a controlled substance under Neb. Rev. Stat. § 77-4303 (Reissue 2009); and one count of forfeiture of $224 -1- found in Buechler’s possession when he was arrested.”
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,…”
Boll v. Dep't of Revenue, State of Ne, 528 N.W.2d 300 (Neb. 1995).
· cites it 5× “STATEMENT OF FACTS Neb.Rev.Stat. § 77-4303 (Cum.Supp.1994) imposes a tax based on weight or dosage unit of marijuana or controlled substances.”
— Neb. Rev. Stat. § 77-4303(1)(b) — 1 case
State v. Buechler (Neb. Ct. App. 2018).
“28-416(1) (Reissue 2016); one count of failing to affix a drug stamp to a controlled substance under Neb. Rev. Stat. § 77-4303 (Reissue 2009); and one count of forfeiture of $224 -1- found in Buechler’s possession when he was arrested.”
— Neb. Rev. Stat. § 77-4303(2) — 1 case
State v. Utter, 641 N.W.2d 624 (Neb. 2002).
“For the sake of completeness, we note that § 77-4303(2) provides that for purposes of the marijuana and controlled substances tax, the weight of a controlled substance in the dealer’s possession “shall be the actual weight, if known, or the estimated weight as determined by the…”
— Neb. Rev. Stat. § 77-4303(l)(a) — 1 case
State v. Stubblefield, 543 N.W.2d 743 (Neb. 1996).
“The tax imposed by § 77-4303 shall be due and payable immediately upon acquisition or possession of marijuana in this state by a dealer.”
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