State Codes and Statutes

Statutes > Nebraska > Chapter53 > 53-164_01

53-164.01. Alcoholic liquor; tax; payment;report; penalty; bond; sale to instrumentality of armed forces; credit fortax paid.Payment of the tax provided for in section 53-160on alcoholic liquor shall be paid by the manufacturer or wholesaler as follows:(1)(a) All manufacturers or wholesalers, except farm winery producers,whether inside or outside this state shall, on or before the twenty-fifthday of each calendar month following the month in which shipments were made,submit a report to the commission upon forms furnished by the commission showingthe total amount of alcoholic liquor in gallons or fractional parts thereofshipped by such manufacturer or wholesaler, whether inside or outside thisstate, during the preceding calendar month;(b) All beer wholesalers shall, on or before the twenty-fifth day ofeach calendar month following the month in which shipments were made, submita report to the commission upon forms furnished by the commission showingthe total amount of beer in gallons or fractional parts thereof shipped byall manufacturers, whether inside or outside this state, during the precedingcalendar month to such wholesaler;(c)(i) Except as providedin subdivision (ii) of this subdivision, farm winery producers which paidless than one thousand dollars of excise taxes pursuant to section 53-160for the previous calendar year and which will pay less than one thousand dollarsof excise taxes pursuant to section 53-160 for the current calendar year shall,on or before the twenty-fifth day of the calendar month following the endof the year in which wine was packaged or bottled for sale, submit a reportto the commission upon forms furnished by the commission showing the totalamount of wine in gallons or fractional parts thereof packaged or bottledby such producer during the preceding calendar year; and(ii) Farm winery producers which paid one thousand dollars or moreof excise taxes pursuant to section 53-160 for the previous calendar yearor which become liable for one thousand dollars or more of excise taxes pursuantto section 53-160 during the current calendar year shall, on orbefore the twenty-fifth day of each calendar month following the month inwhich wine was packaged or bottled for sale, submit a report to the commissionupon forms furnished by the commission showing the total amount of wine ingallons or fractional parts thereof packaged or bottled by such producer duringthe preceding calendar month.A farm winery producer which becomes liable for one thousand dollars or moreof excise taxes pursuant to section 53-160 during the current calendar yearshall also pay such excise taxes immediately;(d) A craft brewery shall, on or before the twenty-fifth day of eachcalendar month following the month in which the beer was produced for sale,submit a report to the commission on forms furnished by the commission showingthe total amount of beer in gallons or fractional parts thereof produced forsale by the craft brewery during the preceding calendar month;(e) A microdistillery shall, on or before the twenty-fifth day of eachcalendar month following the month in which the distilled liquor was producedfor sale, submit a report to the commission on forms furnished by the commissionshowing the total amount of distilled liquor in gallons or fractional partsthereof produced for sale by the microdistillery during the preceding calendarmonth; and(f) Reports submitted pursuant to subdivision (a), (b), or (c) of thissubdivision shall also contain a statement of the total amount of alcoholicliquor, except beer, in gallons or fractional parts thereof shipped to licensedretailers inside this state and such other information as the commission mayrequire;(2) The wholesaler or farm winery producer shall at the time of thefiling of the report pay to the commission the tax due on alcoholic liquor,except beer, shipped to licensed retailers inside this state at the rate fixedin accordance with section 53-160. The tax due on beer shall be paid by thewholesaler on beer shipped from all manufacturers;(3) The tax imposed pursuant to section 53-160 shall be due on the datethe report is due less a discount of one percent of the tax on alcoholic liquorfor submitting the report and paying the tax in a timely manner. The discountshall be deducted from the payment of the tax before remittance to the commissionand shall be shown in the report to the commission as required in this section.If the tax is not paid within the time provided in this section, the discountshall not be allowed and shall not be deducted from the tax;(4) If the report is not submitted by the twenty-fifth day of the calendarmonth or if the tax is not paid to the commission by the twenty-fifth dayof the calendar month, the following penalties shall be assessed on the amountof the tax: One to five days late, three percent; six to ten days late, sixpercent; and over ten days late, ten percent. In addition, interest on thetax shall be collected at the rate of one percent per month, or fraction ofa month, from the date the tax became due until paid;(5) No tax shall be levied or collected on alcoholic liquor manufacturedinside this state and shipped or transported outside this state for sale andconsumption outside this state;(6) In order to insure the payment of all state taxes on alcoholic liquor,together with interest and penalties, persons required to submit reports andpayment of the tax shall, at the time of application for a license under sections 53-124 and 53-124.01, enter into a surety bond withcorporate surety, both the bond form and surety to be approved by the commission.Subject to the limitations specified in this subdivision, the amount of thebond required of any taxpayer shall be fixed by the commission and may beincreased or decreased by the commission at any time. In fixing the amountof the bond, the commission shall require a bond equal to the amount of thetaxpayer's estimated maximum monthly excise tax ascertained in a manner asdetermined by the commission. Nothing in this section shall prevent or prohibitthe commission from accepting and approving bonds which run for a term longerthan the license period. The amount of a bond required of any one taxpayershall not be less than one thousand dollars. The bonds required by this sectionshall be filed with the commission; and(7) When a manufacturer or wholesaler sells and delivers alcoholic liquorupon which the tax has been paid to any instrumentality of the armed forcesof the United States engaged in resale activities as provided in section 53-160.01,the manufacturer or wholesaler shall be entitled to a credit in the amountof the tax paid in the event no tax is due on such alcoholic liquor as providedin such section. The amount of the credit, if any, shall be deducted fromthe tax due on the following monthly report and subsequent reports until liquidated. SourceLaws 1955, c. 201, § 3, p. 571; Laws 1959, c. 247, § 6, p. 853; Laws 1959, c. 251, § 1, p. 880; Laws 1967, c. 334, § 1, p. 892; Laws 1972, LB 66, § 4; Laws 1973, LB 111, § 8; Laws 1979, LB 224, § 5; Laws 1981, LB 124, § 3; Laws 1983, LB 213, § 18; Laws 1985, LB 279, § 10; Laws 1985, LB 359, § 3; Laws 1988, LB 1089, § 23; Laws 1989, LB 777, § 1; Laws 1989, LB 780, § 12; Laws 1991, LB 344, § 47; Laws 1991, LB 582, § 3; Laws 1994, LB 1292, § 8; Laws 1996, LB 750, § 10; Laws 2006, LB 1003, § 3; Laws 2007, LB549, § 16; Laws 2010, LB861, § 73.

State Codes and Statutes

Statutes > Nebraska > Chapter53 > 53-164_01

53-164.01. Alcoholic liquor; tax; payment;report; penalty; bond; sale to instrumentality of armed forces; credit fortax paid.Payment of the tax provided for in section 53-160on alcoholic liquor shall be paid by the manufacturer or wholesaler as follows:(1)(a) All manufacturers or wholesalers, except farm winery producers,whether inside or outside this state shall, on or before the twenty-fifthday of each calendar month following the month in which shipments were made,submit a report to the commission upon forms furnished by the commission showingthe total amount of alcoholic liquor in gallons or fractional parts thereofshipped by such manufacturer or wholesaler, whether inside or outside thisstate, during the preceding calendar month;(b) All beer wholesalers shall, on or before the twenty-fifth day ofeach calendar month following the month in which shipments were made, submita report to the commission upon forms furnished by the commission showingthe total amount of beer in gallons or fractional parts thereof shipped byall manufacturers, whether inside or outside this state, during the precedingcalendar month to such wholesaler;(c)(i) Except as providedin subdivision (ii) of this subdivision, farm winery producers which paidless than one thousand dollars of excise taxes pursuant to section 53-160for the previous calendar year and which will pay less than one thousand dollarsof excise taxes pursuant to section 53-160 for the current calendar year shall,on or before the twenty-fifth day of the calendar month following the endof the year in which wine was packaged or bottled for sale, submit a reportto the commission upon forms furnished by the commission showing the totalamount of wine in gallons or fractional parts thereof packaged or bottledby such producer during the preceding calendar year; and(ii) Farm winery producers which paid one thousand dollars or moreof excise taxes pursuant to section 53-160 for the previous calendar yearor which become liable for one thousand dollars or more of excise taxes pursuantto section 53-160 during the current calendar year shall, on orbefore the twenty-fifth day of each calendar month following the month inwhich wine was packaged or bottled for sale, submit a report to the commissionupon forms furnished by the commission showing the total amount of wine ingallons or fractional parts thereof packaged or bottled by such producer duringthe preceding calendar month.A farm winery producer which becomes liable for one thousand dollars or moreof excise taxes pursuant to section 53-160 during the current calendar yearshall also pay such excise taxes immediately;(d) A craft brewery shall, on or before the twenty-fifth day of eachcalendar month following the month in which the beer was produced for sale,submit a report to the commission on forms furnished by the commission showingthe total amount of beer in gallons or fractional parts thereof produced forsale by the craft brewery during the preceding calendar month;(e) A microdistillery shall, on or before the twenty-fifth day of eachcalendar month following the month in which the distilled liquor was producedfor sale, submit a report to the commission on forms furnished by the commissionshowing the total amount of distilled liquor in gallons or fractional partsthereof produced for sale by the microdistillery during the preceding calendarmonth; and(f) Reports submitted pursuant to subdivision (a), (b), or (c) of thissubdivision shall also contain a statement of the total amount of alcoholicliquor, except beer, in gallons or fractional parts thereof shipped to licensedretailers inside this state and such other information as the commission mayrequire;(2) The wholesaler or farm winery producer shall at the time of thefiling of the report pay to the commission the tax due on alcoholic liquor,except beer, shipped to licensed retailers inside this state at the rate fixedin accordance with section 53-160. The tax due on beer shall be paid by thewholesaler on beer shipped from all manufacturers;(3) The tax imposed pursuant to section 53-160 shall be due on the datethe report is due less a discount of one percent of the tax on alcoholic liquorfor submitting the report and paying the tax in a timely manner. The discountshall be deducted from the payment of the tax before remittance to the commissionand shall be shown in the report to the commission as required in this section.If the tax is not paid within the time provided in this section, the discountshall not be allowed and shall not be deducted from the tax;(4) If the report is not submitted by the twenty-fifth day of the calendarmonth or if the tax is not paid to the commission by the twenty-fifth dayof the calendar month, the following penalties shall be assessed on the amountof the tax: One to five days late, three percent; six to ten days late, sixpercent; and over ten days late, ten percent. In addition, interest on thetax shall be collected at the rate of one percent per month, or fraction ofa month, from the date the tax became due until paid;(5) No tax shall be levied or collected on alcoholic liquor manufacturedinside this state and shipped or transported outside this state for sale andconsumption outside this state;(6) In order to insure the payment of all state taxes on alcoholic liquor,together with interest and penalties, persons required to submit reports andpayment of the tax shall, at the time of application for a license under sections 53-124 and 53-124.01, enter into a surety bond withcorporate surety, both the bond form and surety to be approved by the commission.Subject to the limitations specified in this subdivision, the amount of thebond required of any taxpayer shall be fixed by the commission and may beincreased or decreased by the commission at any time. In fixing the amountof the bond, the commission shall require a bond equal to the amount of thetaxpayer's estimated maximum monthly excise tax ascertained in a manner asdetermined by the commission. Nothing in this section shall prevent or prohibitthe commission from accepting and approving bonds which run for a term longerthan the license period. The amount of a bond required of any one taxpayershall not be less than one thousand dollars. The bonds required by this sectionshall be filed with the commission; and(7) When a manufacturer or wholesaler sells and delivers alcoholic liquorupon which the tax has been paid to any instrumentality of the armed forcesof the United States engaged in resale activities as provided in section 53-160.01,the manufacturer or wholesaler shall be entitled to a credit in the amountof the tax paid in the event no tax is due on such alcoholic liquor as providedin such section. The amount of the credit, if any, shall be deducted fromthe tax due on the following monthly report and subsequent reports until liquidated. SourceLaws 1955, c. 201, § 3, p. 571; Laws 1959, c. 247, § 6, p. 853; Laws 1959, c. 251, § 1, p. 880; Laws 1967, c. 334, § 1, p. 892; Laws 1972, LB 66, § 4; Laws 1973, LB 111, § 8; Laws 1979, LB 224, § 5; Laws 1981, LB 124, § 3; Laws 1983, LB 213, § 18; Laws 1985, LB 279, § 10; Laws 1985, LB 359, § 3; Laws 1988, LB 1089, § 23; Laws 1989, LB 777, § 1; Laws 1989, LB 780, § 12; Laws 1991, LB 344, § 47; Laws 1991, LB 582, § 3; Laws 1994, LB 1292, § 8; Laws 1996, LB 750, § 10; Laws 2006, LB 1003, § 3; Laws 2007, LB549, § 16; Laws 2010, LB861, § 73.

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State Codes and Statutes

Statutes > Nebraska > Chapter53 > 53-164_01

53-164.01. Alcoholic liquor; tax; payment;report; penalty; bond; sale to instrumentality of armed forces; credit fortax paid.Payment of the tax provided for in section 53-160on alcoholic liquor shall be paid by the manufacturer or wholesaler as follows:(1)(a) All manufacturers or wholesalers, except farm winery producers,whether inside or outside this state shall, on or before the twenty-fifthday of each calendar month following the month in which shipments were made,submit a report to the commission upon forms furnished by the commission showingthe total amount of alcoholic liquor in gallons or fractional parts thereofshipped by such manufacturer or wholesaler, whether inside or outside thisstate, during the preceding calendar month;(b) All beer wholesalers shall, on or before the twenty-fifth day ofeach calendar month following the month in which shipments were made, submita report to the commission upon forms furnished by the commission showingthe total amount of beer in gallons or fractional parts thereof shipped byall manufacturers, whether inside or outside this state, during the precedingcalendar month to such wholesaler;(c)(i) Except as providedin subdivision (ii) of this subdivision, farm winery producers which paidless than one thousand dollars of excise taxes pursuant to section 53-160for the previous calendar year and which will pay less than one thousand dollarsof excise taxes pursuant to section 53-160 for the current calendar year shall,on or before the twenty-fifth day of the calendar month following the endof the year in which wine was packaged or bottled for sale, submit a reportto the commission upon forms furnished by the commission showing the totalamount of wine in gallons or fractional parts thereof packaged or bottledby such producer during the preceding calendar year; and(ii) Farm winery producers which paid one thousand dollars or moreof excise taxes pursuant to section 53-160 for the previous calendar yearor which become liable for one thousand dollars or more of excise taxes pursuantto section 53-160 during the current calendar year shall, on orbefore the twenty-fifth day of each calendar month following the month inwhich wine was packaged or bottled for sale, submit a report to the commissionupon forms furnished by the commission showing the total amount of wine ingallons or fractional parts thereof packaged or bottled by such producer duringthe preceding calendar month.A farm winery producer which becomes liable for one thousand dollars or moreof excise taxes pursuant to section 53-160 during the current calendar yearshall also pay such excise taxes immediately;(d) A craft brewery shall, on or before the twenty-fifth day of eachcalendar month following the month in which the beer was produced for sale,submit a report to the commission on forms furnished by the commission showingthe total amount of beer in gallons or fractional parts thereof produced forsale by the craft brewery during the preceding calendar month;(e) A microdistillery shall, on or before the twenty-fifth day of eachcalendar month following the month in which the distilled liquor was producedfor sale, submit a report to the commission on forms furnished by the commissionshowing the total amount of distilled liquor in gallons or fractional partsthereof produced for sale by the microdistillery during the preceding calendarmonth; and(f) Reports submitted pursuant to subdivision (a), (b), or (c) of thissubdivision shall also contain a statement of the total amount of alcoholicliquor, except beer, in gallons or fractional parts thereof shipped to licensedretailers inside this state and such other information as the commission mayrequire;(2) The wholesaler or farm winery producer shall at the time of thefiling of the report pay to the commission the tax due on alcoholic liquor,except beer, shipped to licensed retailers inside this state at the rate fixedin accordance with section 53-160. The tax due on beer shall be paid by thewholesaler on beer shipped from all manufacturers;(3) The tax imposed pursuant to section 53-160 shall be due on the datethe report is due less a discount of one percent of the tax on alcoholic liquorfor submitting the report and paying the tax in a timely manner. The discountshall be deducted from the payment of the tax before remittance to the commissionand shall be shown in the report to the commission as required in this section.If the tax is not paid within the time provided in this section, the discountshall not be allowed and shall not be deducted from the tax;(4) If the report is not submitted by the twenty-fifth day of the calendarmonth or if the tax is not paid to the commission by the twenty-fifth dayof the calendar month, the following penalties shall be assessed on the amountof the tax: One to five days late, three percent; six to ten days late, sixpercent; and over ten days late, ten percent. In addition, interest on thetax shall be collected at the rate of one percent per month, or fraction ofa month, from the date the tax became due until paid;(5) No tax shall be levied or collected on alcoholic liquor manufacturedinside this state and shipped or transported outside this state for sale andconsumption outside this state;(6) In order to insure the payment of all state taxes on alcoholic liquor,together with interest and penalties, persons required to submit reports andpayment of the tax shall, at the time of application for a license under sections 53-124 and 53-124.01, enter into a surety bond withcorporate surety, both the bond form and surety to be approved by the commission.Subject to the limitations specified in this subdivision, the amount of thebond required of any taxpayer shall be fixed by the commission and may beincreased or decreased by the commission at any time. In fixing the amountof the bond, the commission shall require a bond equal to the amount of thetaxpayer's estimated maximum monthly excise tax ascertained in a manner asdetermined by the commission. Nothing in this section shall prevent or prohibitthe commission from accepting and approving bonds which run for a term longerthan the license period. The amount of a bond required of any one taxpayershall not be less than one thousand dollars. The bonds required by this sectionshall be filed with the commission; and(7) When a manufacturer or wholesaler sells and delivers alcoholic liquorupon which the tax has been paid to any instrumentality of the armed forcesof the United States engaged in resale activities as provided in section 53-160.01,the manufacturer or wholesaler shall be entitled to a credit in the amountof the tax paid in the event no tax is due on such alcoholic liquor as providedin such section. The amount of the credit, if any, shall be deducted fromthe tax due on the following monthly report and subsequent reports until liquidated. SourceLaws 1955, c. 201, § 3, p. 571; Laws 1959, c. 247, § 6, p. 853; Laws 1959, c. 251, § 1, p. 880; Laws 1967, c. 334, § 1, p. 892; Laws 1972, LB 66, § 4; Laws 1973, LB 111, § 8; Laws 1979, LB 224, § 5; Laws 1981, LB 124, § 3; Laws 1983, LB 213, § 18; Laws 1985, LB 279, § 10; Laws 1985, LB 359, § 3; Laws 1988, LB 1089, § 23; Laws 1989, LB 777, § 1; Laws 1989, LB 780, § 12; Laws 1991, LB 344, § 47; Laws 1991, LB 582, § 3; Laws 1994, LB 1292, § 8; Laws 1996, LB 750, § 10; Laws 2006, LB 1003, § 3; Laws 2007, LB549, § 16; Laws 2010, LB861, § 73.

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