Neb. Rev. Stat. § 2-4111
This is the official text of Neb. Rev. Stat. § 2-4111, part of Nebraska’s Rev. Stat — part of the compiled statutory law of Nebraska, published by the state as "Rev. Stat." Browse the sections below, each linked to its official government source.
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View Statute 2-4111
Official statutory text
(1) Beginning on July 1, 2021, there is hereby levied an excise tax of one percent of the net market value of dry peas and lentils sold through commercial channels in the State of Nebraska. The tax shall be levied and imposed on the grower at the time of sale or delivery and shall be collected by the first purchaser. Under the Dry Pea and Lentil Resources Act, no dry peas and lentils shall be subject to the tax more than once.
(2) After July 1, 2023, the commission may, whenever it determines that the excise tax levied by this section is yielding more or less than is required to carry out the intent and purposes of the Dry Pea and Lentil Resources Act, reduce or increase such levy for such period as it deems justifiable, but not less than one year, and such levy shall not be less than one percent of net market value and not exceed two percent of the net market value. Any adjustment to the levy shall be by rule and regulation adopted and promulgated by the commission.
Laws 2020, LB803, § 11.
(2) After July 1, 2023, the commission may, whenever it determines that the excise tax levied by this section is yielding more or less than is required to carry out the intent and purposes of the Dry Pea and Lentil Resources Act, reduce or increase such levy for such period as it deems justifiable, but not less than one year, and such levy shall not be less than one percent of net market value and not exceed two percent of the net market value. Any adjustment to the levy shall be by rule and regulation adopted and promulgated by the commission.
Laws 2020, LB803, § 11.
Status: in_force · Read it on the official government site
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