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

Neb. Rev. Stat. § 77-4315 (2026)

Report; confidential; information; inadmissible; when

✓ text as last checked Oct. 2026 (this copy records no edition or section history)
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Neither the Tax Commissioner nor a public employee may reveal facts contained in a report required by sections 77-4301 to 77-4316. Information contained in any report required by the Tax Commissioner shall not be used against the dealer in any criminal proceeding, unless independently obtained, except in connection with a proceeding involving taxes due from the taxpayer making the report. Official stamps, labels, or other indicia denoting payment of the tax imposed by section 77-4303 shall not be used against the dealer in any criminal proceeding.

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 8× “§ 77-4315. The act thus seems to avoid part 2 of the Marchetti test — that the taxpayer might “reasonably suppose” that information he provided would be available to prosecutors.”
State v. Stubblefield, 543 N.W.2d 743 (Neb. 1996). “§ 77-4315. However, the statutes do not give a dealer immunity from criminal prosecution.”
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