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Nebraska Tax Stamps

Stamp
State Code§77-4301
Tax Rate$100/ounce if owner possesses 6 ounces or more
Penalty for Nonpayment (Civil and Criminal )200% of tax and Class IV felony
Additional Information

Withstood constitutional attack on the grounds of self-incrimination in State v. Garza, 242 Neb. 573.

Withstood constitutional attack on the grounds of double jeopardy in State v. Detweiler, 249 Neb. 485.