State Codes and Statutes

State Codes and Statutes

Statutes > Nebraska > Chapter77 > 77-2601

77-2601. Terms, defined.For purposes of sections 77-2601 to 77-2615:(1) Person means and includes every individual, firm, association, joint-stock company, partnership, limited liability company, syndicate, and corporation;(2) Wholesale dealer means a person who sells cigarettes to licensed retail dealers other than branch stores operated by or connected with such wholesale dealer for purposes of resale and is licensed under section 28-1423;(3) Retail dealer includes every person other than a wholesale dealer engaged in the business of selling cigarettes in this state irrespective of quantity, amount, or number of sales thereof;(4) Tax Commissioner means the Tax Commissioner of the State of Nebraska;(5) Cigarette means any roll for smoking made wholly or in part of tobacco irrespective of size or shape and whether or not such tobacco is flavored, adulterated, or mixed with any other ingredient, the wrapper or cover of which is made of paper or any other material excepting tobacco; and(6) Consumer means any person, firm, association, partnership, limited liability company, joint-stock company, syndicate, or corporation not having a license to sell cigarettes. SourceLaws 1947, c. 267, § 1, p. 861; Laws 1978, LB 748, § 41; Laws 1993, LB 121, § 499; Laws 2002, LB 989, § 9; Laws 2003, LB 572, § 9.