Nebraska § 2-4111 - Dry peas and lentils; excise tax; amount; adjustment.
Full text of Nebraska Revised Statutes of Nebraska § 2-4111 — Dry peas and lentils; excise tax; amount; adjustment., with citation guidance and answers to common questions.
§ 2-4111. Dry peas and lentils; excise tax; amount; adjustment.
(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.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 2-4111
What does Revised Statutes of Nebraska § 2-4111 cover?
Section 2-4111 ("Dry peas and lentils; excise tax; amount; adjustment.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 2-4111?
A common citation format is "Revised Statutes of Nebraska § 2-4111" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 2-4111 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.