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

Neb. Rev. Stat. § 77-4304 (2026)

Stamps, labels, or other indicia; purchase; Tax Commissioner; duties

✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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(1) Subject to the rules and regulations of the Tax Commissioner, official stamps, labels, or other indicia to be affixed to all marijuana and controlled substances shall be purchased from the Department of Revenue. The purchaser shall pay one hundred percent of face value for each official stamp, label, or other indicium purchased and shall not be required to give his or her name, address, social security number, or other identifying information.

(2) The Tax Commissioner shall adopt a uniform system of providing, affixing, and displaying an official stamp, label, or other indicium for marijuana and controlled substances on which a tax is imposed. Official stamps, labels, or other indicia shall expire six months from the date of issuance.

Notes of Decisions
Cited in 2 cases, 1993–1996 · leading case: State v. Garza, 496 N.W.2d 448 (Neb. 1993).
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State v. Garza, 496 N.W.2d 448 (Neb. 1993). · cites it 3× “See §§ 77-4304 and 77-4315. If the protection granted by the statute is as broad in scope and effect as the Fifth Amendment, the taxpayer’s right against self-incrimination will not be unconstitutionally compromised.”
State v. Stubblefield, 543 N.W.2d 743 (Neb. 1996). · cites it 3× “Each stamp is valid for 6 months after issuance. § 77-4304(2).”
Neb. Rev. Stat. § 77-4304(1): 2 cases
State v. Garza, 496 N.W.2d 448 (Neb. 1993). “See §§ 77-4304 and 77-4315. If the protection granted by the statute is as broad in scope and effect as the Fifth Amendment, the taxpayer’s right against self-incrimination will not be unconstitutionally compromised.”
State v. Stubblefield, 543 N.W.2d 743 (Neb. 1996). “Each stamp is valid for 6 months after issuance. § 77-4304(2).”
Neb. Rev. Stat. § 77-4304(2): 1 case
State v. Stubblefield, 543 N.W.2d 743 (Neb. 1996). “Each stamp is valid for 6 months after issuance. § 77-4304(2).”
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