Nebraska § 2-5603 - Excise tax; first purchaser; deduction; records; contents; statement; remitted to State Treasurer.
Full text of Nebraska Revised Statutes of Nebraska § 2-5603 — Excise tax; first purchaser; deduction; records; contents; statement; remitted to State Treasurer., with citation guidance and answers to common questions.
§ 2-5603. Excise tax; first purchaser; deduction; records; contents; statement; remitted to State Treasurer.
(1) The first purchaser, at the time of settlement, shall deduct the excise tax imposed by section 2-5602. The excise tax shall be deducted whether the grapes are stored in this state or any other state. The first purchaser shall maintain the necessary records of the excise tax for each purchase or delivery of grapes on the settlement form or check stub showing payment to the grower for each purchase or delivery. Such records maintained by the first purchaser shall provide the following information:
(a) The name and address of the grower and seller;
(b) The date of the purchase or delivery;
(c) The number of pounds of grapes purchased; and
(d) The amount of excise taxes collected on each purchase or delivery.
Such records shall be open for inspection during normal business hours observed by the first purchaser.
(2) The first purchaser shall render and have on file with the Department of Agriculture by the last day of January and July of each year, on forms prescribed by the department, a statement of the number of pounds of grapes purchased in Nebraska. At the time the statement is filed, such first purchaser shall pay and remit to the department the excise tax imposed by section 2-5602.
(3) All excise taxes collected by the department pursuant to this section shall be remitted to the State Treasurer for credit to the Winery and Grape Producers Promotional Fund. The department shall remit the excise tax collected to the State Treasurer within ten days after receipt.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 2-5603
What does Revised Statutes of Nebraska § 2-5603 cover?
Section 2-5603 ("Excise tax; first purchaser; deduction; records; contents; statement; remitted to State Treasurer.") 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 § 2-5603?
A common citation format is "Revised Statutes of Nebraska § 2-5603" (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 § 2-5603 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.