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

Neb. Rev. Stat. § 77-4305 (2026)

Tax; due and payable; when

✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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The tax imposed upon marijuana and controlled substances by section 77-4303 shall be due and payable immediately upon acquisition or possession of marijuana and controlled substances in this state by a dealer.

Notes of Decisions
Cited in 3 cases, 1995–1996 · 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). “§ 77-4305. A “dealer” is defined in part as one who “acquires or possesses six or more ounces of marijuana.”
Boll v. Dep't of Revenue, 528 N.W.2d 300 (Neb. 1995). · cites it 2× “Neb. Rev. Stat. § 77-4305 (Reissue 1990).”
Boll v. Dep't of Revenue, 528 N.W.2d 300 (Neb. 1995). · cites it 2× “Neb.Rev.Stat. § 77-4305 (Reissue 1990). The Tax Commissioner is required to assess the appropriate tax and penalties on individuals who fail to pay the drug tax.”
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