Nebraska State Statutes
All statutes on tobacco (licensing/manufacture/restrictions..)
Contact: Licensing for sales: Your local or County Clerk
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Chapter 28. Crimes and Punishments.
Tobacco; use by minors; penalty.
28-1418. Whoever, being a minor under the age of
eighteen years, shall smoke cigarettes or cigars, or use tobacco
in any form whatever, in this state, shall be guilty of a Class V
misdemeanor. Any minor so charged with the violation of this
section may be free from prosecution when he shall have furnished
evidence for the conviction of the person or persons selling or
giving him the cigarettes, cigars or tobacco.
Tobacco; sale to minors; penalty.
28-1419. Whoever shall sell, give or furnish, in any
way, any tobacco in any form whatever, or any cigarettes, or
cigarette paper, to any minor under eighteen years of age, shall
be guilty of a Class III misdemeanor for each offense.
Tobacco; license requisite for sale; violation; penalty.
28-1420. It shall be unlawful for any person,
partnership, limited liability company, or corporation to sell,
keep for sale, or give away in course of trade, any cigars,
tobacco, cigarettes, or cigarette material to anyone without
first obtaining a license as provided in sections 28-1421 and
28-1422. It shall also be unlawful for any wholesaler to sell or
deliver any cigars, tobacco, cigarettes, or cigarette material to
any person, partnership, limited liability company, or
corporation who, at the time of such sale or delivery, is not the
recipient of a valid tobacco license for the current year to
retail the same as provided in such sections. It shall also be
unlawful for any person, partnership, limited liability company,
or corporation to purchase or receive, for purposes of resale,
any cigars, tobacco, cigarettes, or cigarette material if such
person, partnership, limited liability company, or corporation is
not the recipient of a valid tobacco license to retail such
tobacco products at the time the same are purchased or received.
Whoever shall be found guilty of violating this section shall be
guilty of a Class III misdemeanor for each offense.
License for sale of tobacco; where obtained; prohibited sales.
28-1421. Licenses for the sale of cigars, tobacco,
cigarettes, and cigarette material to persons over the age of
eighteen years shall be issued to individuals, partnerships,
limited liability companies, and corporations by the clerk or
finance director of any city or village and by the county clerk
of any county upon application duly made as provided in section
28-1422. The sale of cigarettes or cigarette materials that
contain perfumes or drugs in any form is prohibited and is not
licensed by the provisions of this section. Only cigarettes and
cigarette material containing pure white paper and pure tobacco
shall be licensed.
License for sale of tobacco; application; contents.
28-1422. Every person, partnership, limited liability
company, or corporation desiring a license under sections 28-1420
to 28-1429 shall file with the clerk or finance department of the
city, town, or village where his, her, their, or its place of
business is located, if within the limits of a city, town, or
village or with the clerk of the county where such place of
business is located if outside the limits of any city, town, or
village a written application stating the name of the person,
partnership, limited liability company, or corporation for whom
such license is desired and the exact location of the place of
business and shall deposit with such application the amount of
the license fee provided in section 28-1423. If the applicant is
an individual, the application shall include the applicant's
social security number.
License for sale of tobacco; term; fees; false swearing; penalty.
28-1423. The term for which such license shall run
shall be from the date of filing such application and paying such
license fee to and including December 31 of the calendar year in
which application for such license is made, and the license fee
for any person, partnership, limited liability company, or
corporation selling at retail shall be twenty-five dollars in
cities of the metropolitan class, fifteen dollars in cities of
the primary and first classes, and ten dollars in cities of all
other classes and in towns and villages and in locations outside
of the limits of cities, towns and villages. Any person,
partnership, limited liability company, or corporation selling
annually in the aggregate more than one hundred fifty thousand
cigars, packages of cigarettes, and packages of tobacco in any
form, at wholesale, shall pay a license fee of one hundred
dollars, and if such combined annual sales amount to less than
one hundred fifty thousand cigars, packages of cigarettes and
packages of tobacco, the annual license fee shall be fifteen
dollars. No wholesaler's license shall be issued in any year on
a less basis than one hundred dollars per annum unless the
applicant for the same shall file with such application a
statement duly sworn to by himself or herself, or if applicant is
a partnership, by a member of the firm, or if a limited liability
company, by a member or manager of the company, or if a
corporation, by an officer or manager thereof, that in the past
such wholesaler's combined sales of cigars, packages of
cigarettes, and packages of tobacco in every form have not
exceeded in the aggregate one hundred fifty thousand annually,
and that such sales will not exceed such aggregate amount for the
current year for which the license is to issue. Any person
swearing falsely in such affidavit shall be guilty of perjury and
upon conviction thereof shall be punished as provided by section
28-915 and such wholesaler's license shall be revoked until the
full license fee of one hundred dollars is paid. If application
for license is made after July 1 of any calendar year, the fee
shall be one-half of the fee provided in this section.
License for sale of tobacco; rights of licensee.
28-1424. The license, provided for in sections 28-1421
and 28-1422 when issued, shall authorize the sale of cigars,
tobacco, cigarettes, and cigarette material by the licensee and
employees, to persons over the age of eighteen years, at the
place of business described in such license for the term therein
authorized, unless the same be forfeited as provided in section
28-1425.
Licensees; sale of tobacco to persons under the age of eighteen
years; penalty.
28-1425. Any licensee who shall sell, give or furnish
in any way to any person under the age of eighteen years, or who
shall willingly allow to be taken from his place of business by
any person under the age of eighteen years, any cigars, tobacco,
cigarettes or cigarette material, shall be guilty of a Class III
misdemeanor. Any officer, director, or manager having charge or
control either separately or jointly with others, of the business
of any corporation which violates the provisions of sections
28-1420 to 28-1429, if he have knowledge of the same, shall be
subject to the penalties provided in this section. In addition
to the penalties provided in this section, such licensee shall be
subject to the additional penalty of a revocation and forfeiture
of his, their, or its license, at the discretion of the court
before whom the complaint for violation of said sections may be
heard. If such license be revoked and forfeited, all rights
under such license shall at once cease and terminate.
Licenses for sale of tobacco; fees inure to school fund.
28-1426. All money collected as license fees under the
provisions of sections 28-1420 to 28-1429, shall be paid over by
the clerk or finance director receiving it to the treasurer of
the school fund for the particular city, town, village or county,
as the case may be.
Minor misrepresenting age to obtain tobacco; penalty.
28-1427. Any person under the age of eighteen years
who shall obtain cigars, tobacco, cigarettes or cigarette
material from a licensee hereunder by representing that he is of
the age of eighteen years or over, shall be guilty of a Class V
misdemeanor.
Transfer of tobacco license.
28-1428. In case of the sale of a business where the
owner has a license hereunder, the licensing authority may
authorize such license to be transferred to the purchaser. In
case of a change of location by any licensee hereunder, the
licensing authority may transfer such license to the new
location.
Revocation of tobacco license; reissue.
28-1429. In the event that the license of a licensee
hereunder shall be revoked and forfeited as provided in section
28-1425, no new license shall be issued to such licensee until
the expiration of one year from the date of such revocation and
forfeiture.
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Chapter 69. Personal Property.
Tobacco Enforcement Fund; created; use; investment.
69-2701. (1) For purposes of this section, Master
Settlement Agreement means the settlement agreement (and related
documents) entered into on November 23, 1998, by the state and
leading United States tobacco manufacturers.
(2) The Tobacco Enforcement Fund is created. Any money
received by the state from the State Enforcement Fund established
as part of the Master Settlement Agreement shall be deposited
into the Tobacco Enforcement Fund. The fund shall be used by the
Attorney General to enforce the Master Settlement Agreement and
to investigate and litigate potential violations of state tobacco
laws. The Attorney General may contract with the Nebraska State
Patrol and local law enforcement agencies to assist with the
investigation. The contractual costs may be paid from the fund.
Any money in the fund available for investment shall be invested
by the state investment officer pursuant to the Nebraska Capital
Expansion Act and the Nebraska State Funds Investment Act.
Tobacco product manufacturer; terms, defined.
69-2702. For purposes of this section and section
69-2703:
(1) Adjusted for inflation means increased in
accordance with the formula for inflation adjustment set forth in
Exhibit C to the Master Settlement Agreement;
(2) Affiliate means a person that directly or
indirectly owns or controls, is owned or controlled by, or is
under common ownership or control with, another person. Solely
for purposes of this subdivision, the terms owns, is owned, and
ownership means ownership of an equity interest, or the
equivalent thereof, of ten percent or more, and the term person
means an individual, partnership, committee, association,
corporation, or any other organization or group of persons;
(3) Allocable share means allocable share as that term
is defined in the Master Settlement Agreement;
(4) Cigarette means any product that contains nicotine,
is intended to be burned or heated under ordinary conditions of
use, and consists of or contains (a) any roll of tobacco wrapped
in paper or in any substance not containing tobacco; (b) tobacco,
in any form, that is functional in the product, which, because of
its appearance, the type of tobacco used in the filler, or its
packaging and labeling, is likely to be offered to, or purchased
by, consumers as a cigarette; or (c) any roll of tobacco wrapped
in any substance containing tobacco which, because of its
appearance, the type of tobacco used in the filler, or its
packaging and labeling, is likely to be offered to, or purchased
by, consumers as a cigarette described in subdivision (a) of this
subdivision. The term cigarette includes roll-your-own tobacco
(i.e., any tobacco which, because of its appearance, type,
packaging, or labeling is suitable for use and likely to be
offered to, or purchased by, consumers as tobacco for making
cigarettes). For purposes of this definition, nine-hundredths of
an ounce of roll-your-own tobacco shall constitute one individual
cigarette;
(5) Master Settlement Agreement means the settlement
agreement entered into on November 23, 1998, between the state
and specific United States tobacco product manufacturers and
related documents to such agreement;
(6) Qualified escrow fund means an escrow arrangement
with a federally or state-chartered financial institution having
no affiliation with any tobacco product manufacturer and having
assets of at least one billion dollars where such arrangement
requires that such financial institution hold the escrowed funds'
principal for the benefit of releasing parties and prohibits the
tobacco product manufacturer that places such funds into escrow
from using, accessing, or directing the use of the funds'
principal except as consistent with subdivision (2)(b) of section
69-2703;
(7) Released claims means released claims as that term
is defined in the Master Settlement Agreement;
(8) Releasing parties means releasing parties as that
term is defined in the Master Settlement Agreement;
(9) Tobacco product manufacturer means an entity that
after April 29, 1999, directly and not exclusively through any
affiliate:
(a) Manufactures cigarettes anywhere that such
manufacturer intends to be sold in the United States, including
cigarettes intended to be sold in the United States through an
importer (except when such importer is an original participating
manufacturer (as that term is defined in the Master Settlement
Agreement) that will be responsible for the payments under the
Master Settlement Agreement with respect to such cigarettes as a
result of the provisions of subsection II(mm) of the Master
Settlement Agreement and that pays the taxes specified in
subsection II(z) of the Master Settlement Agreement, and provided
that the manufacturer of such cigarettes does not market or
advertise such cigarettes in the United States);
(b) Is the first purchaser anywhere for resale in the
United States of cigarettes manufactured anywhere that the
manufacturer does not intend to be sold in the United States; or
(c) Becomes a successor of an entity described in
subdivision (9)(a) or (9)(b) of this section.
The term tobacco product manufacturer does not include
an affiliate of a tobacco product manufacturer unless such
affiliate itself falls within any of subdivisions (9)(a) through
(9)(c) of this section; and
(10) Units sold means the number of individual
cigarettes sold in the state by the applicable tobacco product
manufacturer, whether directly or through a distributor,
retailer, or similar intermediary or intermediaries, during the
year in question, as measured by excise taxes collected by the
state on packs or roll-your-own tobacco containers. The Tax
Commissioner shall adopt and promulgate such rules and
regulations as are necessary to ascertain the amount of state
excise tax paid on the cigarettes of such tobacco product
manufacturer for each year.
Tobacco product manufacturer; requirements to sell within the
state.
69-2703. Any tobacco product manufacturer selling
cigarettes to consumers within the state, whether directly or
through a distributor, retailer, or similar intermediary or
intermediaries, after April 29, 1999, shall do one of the
following:
(1) Become a participating manufacturer, as that term
is defined in section II(jj) of the Master Settlement Agreement,
and generally perform its financial obligations under the Master
Settlement Agreement; or
(2)(a) Place into a qualified escrow fund by April 15
of the year following the year in question the following amounts,
as such amounts are adjusted for inflation:
(i) 1999: $.0094241 per unit sold after April 29, 1999;
(ii) 2000: $.0104712 per unit sold;
(iii) For each of the years 2001 and 2002: $.0136125
per unit sold;
(iv) For each of the years 2003, 2004, 2005, and 2006:
$.0167539 per unit sold; and
(v) For the year 2007 and each year thereafter:
$.0188482 per unit sold.
(b) A tobacco product manufacturer that places funds
into escrow pursuant to subdivision (2)(a) of this section shall
receive the interest or other appreciation on such funds as
earned. Such funds shall be released from escrow only under the
following circumstances:
(i) To pay a judgment or settlement on any released
claim brought against such tobacco product manufacturer by the
state or any releasing party located or residing in the state.
Funds shall be released from escrow under this subdivision
(2)(b)(i) in the order in which they were placed into escrow and
only to the extent and at the time necessary to make payments
required under such judgment or settlement;
(ii) To the extent that a tobacco product manufacturer
establishes that the amount it was required to place into escrow
in a particular year was greater than the state's allocable share
of the total payments that such manufacturer would have been
required to make in that year under the Master Settlement
Agreement (as determined pursuant to section IX(i)(2) of the
Master Settlement Agreement, and before any of the adjustments or
offsets described in section IX(i)(3) of that agreement other
than the Inflation Adjustment) had it been a participating
manufacturer, the excess shall be released from escrow and revert
back to such tobacco product manufacturer; or
(iii) To the extent not released from escrow under
subdivisions (2)(b)(i) or (2)(b)(ii) of this section, funds shall
be released from escrow and revert back to such tobacco product
manufacturer twenty-five years after the date on which they were
placed into escrow.
(c) Each tobacco product manufacturer that elects to
place funds into escrow pursuant to subdivision (2) of this
section shall annually certify to the Attorney General that it is
in compliance with subdivision (2) of this section. The Attorney
General may bring a civil action on behalf of the state against
any tobacco product manufacturer that fails to place into escrow
the funds required under this section. Any tobacco product
manufacturer that fails in any year to place into escrow the
funds required under this section shall:
(i) Be required within fifteen days to place such funds
into escrow as shall bring the manufacturer into compliance with
this section. The court, upon a finding of a violation of
subdivision (2) of this section, may impose a civil penalty in an
amount not to exceed five percent of the amount improperly
withheld from escrow per day of the violation and in a total
amount not to exceed one hundred percent of the original amount
improperly withheld from escrow;
(ii) In the case of a knowing violation, be required
within fifteen days to place such funds into escrow as shall
bring the manufacturer into compliance with this section. The
court, upon a finding of a knowing violation of subdivision (2)
of this section, may impose a civil penalty in an amount not to
exceed fifteen percent of the amount improperly withheld from
escrow per day of the violation and in a total amount not to
exceed three hundred percent of the original amount improperly
withheld from escrow. Such civil penalty shall be disposed of in
accordance with Article VII, section 5, of the Constitution of
Nebraska; and
(iii) In the case of a second knowing violation, be
prohibited from selling cigarettes to consumers within the state,
whether directly or through a distributor, retailer, or similar
intermediary, for a period not to exceed two years.
Each failure to make an annual deposit required under
this section constitutes a separate violation.
Tobacco product manufacturer; certification; contents; Tax
Commissioner; powers and duties; directory; prohibited acts.
69-2706. (1)(a) Every tobacco product manufacturer
whose cigarettes are sold in this state, whether directly or
through a distributor, retailer, or similar intermediary or
intermediaries, shall execute and deliver on a form prescribed by
the Tax Commissioner a certification to the Tax Commissioner and
the Attorney General no later than the thirtieth day of April
each year, certifying under penalty of perjury that, as of the
date of such certification, such tobacco product manufacturer
either is a participating manufacturer or is in full compliance
with subdivision (2) of section 69-2703, including all quarterly
installment payments required by such rules and regulations as
may be adopted and promulgated by the Tax Commissioner.
(b) A participating manufacturer shall include in its
certification a list of its brand families. The participating
manufacturer shall update such list thirty calendar days prior to
any addition to or modification of its brand families by
executing and delivering a supplemental certification to the Tax
Commissioner and the Attorney General.
(c) A nonparticipating manufacturer shall include in
its certification (i) a list of all of its brand families and the
number of units sold for each brand family that were sold in the
state during the preceding calendar year and (ii) a list of all
of its brand families that have been sold in the state at any
time during the current calendar year (A) indicating by an
asterisk any brand family sold in the state during the preceding
or current calendar year that is no longer being sold in the
state as of the date of such certification and (B) identifying by
name and address any other manufacturer of such brand families in
the preceding calendar year. The nonparticipating manufacturer
shall update such list thirty calendar days prior to any addition
to or modification of its brand families by executing and
delivering a supplemental certification to the Tax Commissioner
and the Attorney General.
(d) In the case of a nonparticipating manufacturer,
such certification shall further certify:
(i) That such nonparticipating manufacturer is
registered to do business in the state or has appointed an agent
for service of process and provided notice thereof as required by
section 69-2707;
(ii) That such nonparticipating manufacturer has
established and continues to maintain a qualified escrow fund
pursuant to a qualified escrow agreement that has been reviewed
and approved by the Attorney General or has been submitted for
review by the Attorney General;
(iii) That such nonparticipating manufacturer is in
full compliance with subdivision (2) of section 69-2703 and this
section and any rules and regulations adopted and promulgated
pursuant thereto; and
(iv)(A) The name, address, and telephone number of the
financial institution where the nonparticipating manufacturer has
established such qualified escrow fund required pursuant to
subdivision (2) of section 69-2703 and all rules and regulations
adopted and promulgated pursuant thereto; (B) the account number
of such qualified escrow fund and any subaccount number for the
State of Nebraska; (C) the amount such nonparticipating
manufacturer placed in such fund for cigarettes sold in the state
during the preceding calendar year, the dates and amount of each
such deposit, and such evidence or verification as may be deemed
necessary by the Attorney General to confirm the foregoing; and
(D) the amounts and dates of any withdrawal or transfer of funds
the nonparticipating manufacturer made at any time from such fund
or from any other qualified escrow fund into which it ever made
escrow payments pursuant to subdivision (2) of section 69-2703
and all rules and regulations adopted and promulgated pursuant
thereto.
(e) A tobacco product manufacturer shall not include a
brand family in its certification unless (i) in the case of a
participating manufacturer, the participating manufacturer
affirms that the brand family is to be deemed to be its
cigarettes for purposes of calculating its payments under the
Master Settlement Agreement for the relevant year in the volume
and shares determined pursuant to the Master Settlement Agreement
and (ii) in the case of a nonparticipating manufacturer, the
nonparticipating manufacturer affirms that the brand family is to
be deemed to be its cigarettes for purposes of subdivision (2) of
section 69-2703. Nothing in this section shall be construed as
limiting or otherwise affecting the state's right to maintain
that a brand family constitutes cigarettes of a different tobacco
product manufacturer for purposes of calculating payments under
the Master Settlement Agreement or for purposes of section
69-2703.
(f) Tobacco product manufacturers shall maintain all
invoices and documentation of sales and other such information
relied upon for such certification for a period of five years
unless otherwise required by law to maintain them for a greater
period of time.
(2) The Tax Commissioner shall develop, maintain, and
make available for public inspection or publish on its web site a
directory listing all tobacco product manufacturers that have
provided current and accurate certifications conforming to the
requirements of subsection (1) of this section and all brand
families that are listed in such certifications except:
(a) The Tax Commissioner shall not include or retain in
such directory the name or brand families of any tobacco product
manufacturer that has failed to provide the required
certification or whose certification the commissioner determines
is not in compliance with subdivisions (1)(c) and (d) of this
section unless the Tax Commissioner has determined that such
violation has been cured to his or her satisfaction;
(b) Neither a tobacco product manufacturer nor brand
family shall be included or retained in the directory if the
Attorney General recommends and notifies the Tax Commissioner who
concludes, in the case of a nonparticipating manufacturer, that
(i) any escrow payment required pursuant to subdivision (2) of
section 69-2703 for any period for any brand family, whether or
not listed by such nonparticipating manufacturer, has not been
fully paid into a qualified escrow fund governed by a qualified
escrow agreement that has been approved by the Attorney General
or (ii) any outstanding final judgment, including interest
thereon, for violations of section 69-2703 has not been fully
satisfied for such brand family and such manufacturer;
(c) The Tax Commissioner shall update the directory no
later than May 15 of each year to reflect certifications made on
or before April 30 as required in subsection (1) of this section.
The Tax Commissioner shall continuously update the directory as
necessary in order to correct mistakes and to add or remove a
tobacco product manufacturer or brand family to keep the
directory in conformity with the requirements of sections 69-2704
to 69-2710;
(d) The Tax Commissioner shall transmit by email or
other practicable means to each stamping agent notice of any
removal from the directory of any tobacco product manufacturer or
brand family. Unless otherwise provided by agreement between the
stamping agent and a tobacco product manufacturer, the stamping
agent shall be entitled to a refund from a tobacco product
manufacturer for any money paid by the stamping agent to the
tobacco product manufacturer for any cigarettes of the tobacco
product manufacturer still held by the stamping agent on the date
of notice by the Tax Commissioner of the removal from the
directory of that tobacco product manufacturer or the brand
family or for any cigarettes returned to the stamping agent by
its customers under subsection (2) of section 69-2709. The Tax
Commissioner shall not restore to the directory the tobacco
product manufacturer or the brand family until the tobacco
product manufacturer has paid the stamping agent any refund due;
and
(e) Every stamping agent shall provide and update as
necessary an electronic mail address to the Tax Commissioner for
the purpose of receiving any notifications as may be required by
sections 69-2704 to 69-2710.
(3) It shall be unlawful for any person (a) to affix a
Nebraska stamp to a package or other container of cigarettes of a
tobacco product manufacturer or brand family not included in the
directory or (b) to sell, offer, or possess for sale in this
state cigarettes of a tobacco product manufacturer or brand
family intended for sale in this state not included in the
directory.
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Chapter 71. Public Health and Welfare.
Tobacco Prevention and Control Cash Fund; created; use;
investment.
71-5714. The Tobacco Prevention and Control Cash Fund
is created. The fund shall be used for a comprehensive statewide
tobacco-related public health program administered by the
Department of Health and Human Services which includes, but is
not limited to (1) community programs to reduce tobacco use, (2)
chronic disease programs, (3) school programs, (4) statewide
programs, (5) enforcement, (6) counter marketing, (7) cessation
programs, (8) surveillance and evaluation, and (9)
administration. Any money in the Tobacco Prevention and Control
Cash Fund available for investment shall be invested by the state
investment officer pursuant to the Nebraska Capital Expansion Act
and the Nebraska State Funds Investment Act.
Teen Tobacco Education and Prevention Project; created; purpose;
Teen Tobacco Education and Prevention Project Committee; created;
members; expenses; project proposals; procedure; report.
71-5715. (1) The Teen Tobacco Education and Prevention
Project is created. The purpose of the project is to provide
scholarships for high school students who design creative project
proposals to aid in the prevention, reduction, and cessation of
teen smoking and to provide award money for the sponsors of such
proposals.
(2) The Teen Tobacco Education and Prevention Project
Committee is created. The committee shall develop criteria for
the submission of project proposals and shall select winning
project proposals pursuant to subsection (4) of this section and
rules and regulations adopted and promulgated under this section.
The committee shall be appointed by the Governor and shall have
no more than fifteen members. Committee members shall include
(a) high school teachers or advisors, (b) one high school student
from each category of school listed in subsection (4) of this
section, (c) a physician, (d) persons with advertising or
broadcasting expertise, (e) tobacco control advocates, (f) public
health representatives, and (g) business persons. Any vacancy on
the committee shall be filled in the same manner as the initial
appointment. The Department of Health and Human Services shall
provide staff support for the committee. Committee members shall
be reimbursed for their actual and necessary expenses as provided
in sections 81-1174 to 81-1177.
(3) On or before December 31 of each year prior to
2003, high school students who reside or attend school in
Nebraska may submit project proposals to the committee. Each
project proposal shall be designed and developed, by no more than
four high school students, to be implemented statewide or in the
school, community, or geographic
area where such students reside or attend school. Project
proposals may include programs, advertisement campaigns, small
group projects, conferences, seminars, billboards, pamphlets,
productions, television advertisements, radio advertisements,
promotional ideas, or any other innovative concept the purpose of
which is to help reduce, prevent, or stop teen smoking. The
budget for each project proposal shall not exceed one hundred
thousand dollars. The Department of Health and Human Services
shall use all reasonable efforts to promote the program and shall
provide at least one application to each high school in the
state.
(4) By March 1 of each year prior to 2004, the
committee shall select four winning project proposals from among
those submitted: (a) One from a school with a membership of less
than one hundred twenty-five students in grades nine through
twelve, (b) one from a school with a membership of less than
three hundred twenty but at least one hundred twenty-five
students in grades nine through twelve, (c) one from a school
with a membership of less than one thousand fifty but at least
three hundred twenty students in grades nine through twelve, and
(d) one from a school with a membership of one thousand fifty or
more students in grades nine through twelve. The designers of
the winning project proposals shall each be awarded a
five-thousand-dollar scholarship and shall oversee the
implementation of such project proposals statewide or in their
school, community, or geographic area. The sponsor of each
winning project proposal shall also be awarded five thousand
dollars. The Department of Health and Human Services shall
oversee and administer the sponsorship awards provided in this
section.
(5) The Department of Health and Human Services shall
adopt and promulgate rules and regulations as necessary to carry
out the duties set forth in subsections (1) through (4) of this
section.
(6) The Coordinating Commission for Postsecondary
Education shall oversee and administer the scholarships provided
in this section. Scholarships may only be used by an eligible
student for educational expenses at an eligible postsecondary
educational institution as defined under the Nebraska Scholarship
Act. The commission shall adopt and promulgate rules and
regulations as necessary to carry out the duties set forth in
this subsection.
(7) The Department of Health and Human Services shall
annually review the Teen Tobacco Education and Prevention Project
and submit a report of such review to the Governor and
Legislature on or before December 31 of each year prior to 2004.
Nebraska Tobacco Settlement Trust Fund; created; use; investment.
71-7608. The Nebraska Tobacco Settlement Trust Fund is
created. The fund shall include any settlement payments or other
revenue received by the State of Nebraska in connection with any
tobacco-related litigation to which the State of Nebraska is a
party. The Department of Health and Human Services Finance and
Support shall remit such revenue to the State Treasurer for
credit to the fund. Subject to the terms and conditions of such
litigation, money from the Nebraska Tobacco Settlement Trust Fund
shall be transferred to the Nebraska Health Care Cash Fund as
provided in section 71-7611. Any money in the Nebraska Tobacco
Settlement Trust Fund available for investment shall be invested
by the state investment officer pursuant to the Nebraska Capital
Expansion Act and the Nebraska State Funds Investment Act.
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Chapter 77. Revenue and Taxation.
Tobacco products, defined.
77-4007. Tobacco products shall mean (1) cigars, (2)
cheroots, (3) stogies, (4) periques, (5) granulated, plug cut,
crimp cut, ready rubbed, and other smoking tobacco, (6) snuff,
(7) snuff flour, (8) cavendish, (9) plug and twist tobacco, (10)
fine cut and other chewing tobacco, (11) shorts, refuse scraps,
clippings, cuttings, and sweepings of tobacco, and (12) other
kinds and forms of tobacco, prepared in such manner as to be
suitable for chewing or smoking in a pipe or otherwise or both
for chewing and smoking, except that tobacco products shall not
mean cigarettes as defined in section 77-2601.
Tobacco Products Administration Cash Fund; created; use;
investment.
77-4025. There is hereby created a cash fund in the
Department of Revenue to be known as the Tobacco Products
Administration Cash Fund. Except as otherwise provided in
section 77-4008, all revenue collected or received by the Tax
Commissioner from the license fees and taxes imposed by the
Tobacco Products Tax Act shall be remitted to the State Treasurer
for credit to the Tobacco Products Administration Cash Fund. All
costs required for administration of the Tobacco Products Tax Act
shall be paid from such fund. Credits and refunds allowed under
the act shall be paid from the Tobacco Products Administration
Cash Fund. Any receipts, after credits and refunds, in excess of
the amounts sufficient to cover the costs of administration may
be transferred to the General Fund at the direction of the
Legislature. The State Treasurer shall transfer two million five
hundred thousand dollars from the Tobacco Products Administration
Cash Fund to the General Fund within fifteen days after November
1, 2002. Any money in the Tobacco Products Administration Cash
Fund available for investment shall be invested by the state
investment officer pursuant to the Nebraska Capital Expansion Act
and the Nebraska State Funds Investment Act.
___________________________________________________________________________
Chapter 79. Schools.
School systems; tobacco, alcohol, and drugs; failure to instruct;
action of State Department of Education.
79-714. School systems failing to meet the provisions
of sections 79-712 and 79-713 shall be guilty of a deviation from
the rules and regulations for the approval and accreditation of
schools, and proper action by the State Department of Education
shall be taken.
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