Nebraska § 77-2621 - Common carrier; unstamped cigarettes; bond; conditions; permit; fee.
Full text of Nebraska Revised Statutes of Nebraska § 77-2621 — Common carrier; unstamped cigarettes; bond; conditions; permit; fee., with citation guidance and answers to common questions.
§ 77-2621. Common carrier; unstamped cigarettes; bond; conditions; permit; fee.
Any common carrier of merchandise owning or operating any railroad, express company, bus, truck, or other transportation line or routes for the transportation of merchandise in the State of Nebraska, upon application and filing of a bond in form and penalty and with such sureties as may be approved by the Tax Commissioner, may be designated as a carrier of unstamped cigarettes from any bonded warehouse to a licensed wholesale tobacco dealer in the State of Nebraska, and a carrier's permit shall be issued by the Tax Commissioner upon receipt of a fee of ten dollars. One of the conditions of such bond shall be that the bonded carrier shall be liable to the State of Nebraska in an amount equal to the tax due on the quantity of cigarettes consigned to the licensed tobacco dealer.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 77-2621
What does Revised Statutes of Nebraska § 77-2621 cover?
Section 77-2621 ("Common carrier; unstamped cigarettes; bond; conditions; permit; fee.") 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 § 77-2621?
A common citation format is "Revised Statutes of Nebraska § 77-2621" (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 § 77-2621 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.