Nebraska § 2-4115 - Excise tax; first purchaser; records; statement; remittance.
Full text of Nebraska Revised Statutes of Nebraska § 2-4115 — Excise tax; first purchaser; records; statement; remittance., with citation guidance and answers to common questions.
§ 2-4115. Excise tax; first purchaser; records; statement; remittance.
(1) The first purchaser, at the time of settlement, shall deduct the dry pea and lentil excise tax as provided for in section 2-4111 and shall maintain the necessary records of the excise tax for each purchase of dry peas and lentils on the grain settlement form or check stub showing payment to the grower for each purchase. Such records maintained by the first purchaser shall provide the following information:
(a) Name and address of the grower and seller;
(b) Date of the purchase;
(c) Number of pounds of dry peas and lentils sold;
(d) Total value of the dry peas and lentils sold; and
(e) Amount of the dry pea and lentil excise tax collected on each purchase.
(2) Such records shall be open for inspection and audit by authorized representatives of the commission during normal business hours observed by the first purchaser.
(3) The first purchaser shall render and have on file with the commission by the tenth day of each month on forms prescribed by the commission, a statement of the number of pounds of dry peas and lentils purchased in Nebraska during the prior month. At the time the statement is filed, the first purchaser shall pay and remit to the commission the tax as provided for in section 2-4111.
Frequently Asked Questions About Nebraska § 2-4115
What does Revised Statutes of Nebraska § 2-4115 cover?
Section 2-4115 ("Excise tax; first purchaser; records; statement; remittance.") 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 § 2-4115?
A common citation format is "Revised Statutes of Nebraska § 2-4115" (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 § 2-4115 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.