Nebraska § 77-4303 - Imposition of tax; rates.
Full text of Nebraska Revised Statutes of Nebraska § 77-4303 — Imposition of tax; rates., with citation guidance and answers to common questions.
§ 77-4303. Imposition of tax; rates.
(1) A tax is hereby imposed on marijuana and controlled substances at the following rates:
(a) On each ounce of marijuana or each portion of an ounce, one hundred dollars;
(b) On each gram or portion of a gram of a controlled substance that is customarily sold by weight or volume, one hundred fifty dollars; or
(c) On each fifty dosage units or portion thereof of a controlled substance that is not customarily sold by weight, five hundred dollars.
(2) For purposes of calculating the tax under this section, marijuana or any controlled substance that is customarily sold by weight or volume shall be measured by the weight of the substance in the dealer's possession. The weight shall be the actual weight, if known, or the estimated weight as determined by the Nebraska State Patrol or other law enforcement agency. Such determination shall be presumed to be the weight of such marijuana or controlled substances for purposes of sections 77-4301 to 77-4316.
(3) The tax shall not be imposed upon a person registered or otherwise lawfully in possession of marijuana or a controlled substance pursuant to Chapter 28, article 4.
The tax levied by Nebraska's Marijuana and Controlled Substances Tax Act is an excise tax and need not be levied by valuation. State v. Garza, 242 Neb. 573, 496 N.W.2d 448 (1993).
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 77-4303
What does Revised Statutes of Nebraska § 77-4303 cover?
Section 77-4303 ("Imposition of tax; rates.") 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 § 77-4303?
A common citation format is "Revised Statutes of Nebraska § 77-4303" (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 § 77-4303 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.