Nebraska § 77-4309 - Dealer; violations; penalties; statute of limitations.
Full text of Nebraska Revised Statutes of Nebraska § 77-4309 — Dealer; violations; penalties; statute of limitations., with citation guidance and answers to common questions.
§ 77-4309. Dealer; violations; penalties; statute of limitations.
Any dealer violating sections 77-4301 to 77-4316 shall be subject to a penalty of one hundred percent of the tax in addition to the tax imposed by section 77-4303. The penalty shall be collected as part of the tax.
A dealer distributing or possessing marijuana or a controlled substance without affixing the official stamp, label, or other indicium shall be guilty of a Class IV felony. Notwithstanding any other provision of the criminal laws of this state, an indictment may be found and filed or an information or complaint filed upon any criminal offense specified in this section in the proper court within six years after the commission of such offense.
Where no evidence was adduced to show the absence of the official stamp or label, an essential element of the crime of no drug tax stamp, an appellate court may note plain error and reverse the conviction. State v. Howell, 284 Neb. 559, 822 N.W.2d 391 (2012).
In a case involving cocaine and methamphetamine, the 7 or more grams of controlled substance which would make one a "dealer" under subsection (2) of section 77-4301, and therefore subject to conviction under this section, must be composed of (1) 7 or more grams of cocaine in isolation, or (2) 7 or more grams of a mixture which contains methamphetamine, or (3) 7 or more grams combined of cocaine in isolation and a mixture which contains methamphetamine. State v. Utter, 263 Neb. 632, 641 N.W.2d 624 (2002).
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 77-4309
What does Revised Statutes of Nebraska § 77-4309 cover?
Section 77-4309 ("Dealer; violations; penalties; statute of limitations.") 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 § 77-4309?
A common citation format is "Revised Statutes of Nebraska § 77-4309" (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 § 77-4309 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.