2-5602 – Excise tax; amount; payment.
2-5602. Excise tax; amount; payment. (1) Except as provided in subsection (2) of this section, an excise tax of one cent per pound is levied upon all grapes sold through commercial channels in Nebraska or delivered in Nebraska. The excise tax shall be paid by the grower at the time of sale or delivery and […]
2-5603 – Excise tax; first purchaser; deduction; records; contents; statement; remitted to State Treasurer.
2-5603. Excise tax; first purchaser; deduction; records; contents; statement; remitted to State Treasurer. (1) The first purchaser, at the time of settlement, shall deduct the excise tax imposed by section 2-5602. The excise tax shall be deducted whether the grapes are stored in this state or any other state. The first purchaser shall maintain the […]
2-5604 – Department of Agriculture; calculate costs; report.
2-5604. Department of Agriculture; calculate costs; report. For each fiscal year beginning with FY2007-08, the Department of Agriculture shall calculate its costs in collecting and enforcing the excise tax imposed by section 2-5602 and shall report such costs to the Department of Administrative Services within thirty days after the end of the calendar quarter. Sufficient […]
2-5605 – Violation; penalty.
2-5605. Violation; penalty. Any person violating sections 2-5601 to 2-5603 shall be guilty of a Class III misdemeanor. Source Laws 2007, LB441, § 6.
2-5701 – Postsecondary institution or Department of Agriculture; industrial hemp; cultivated for purposes of research; sites; certification; licensing agreements; activities authorized; fees; report; hearing; termination.
2-5701. Postsecondary institution or Department of Agriculture; industrial hemp; cultivated for purposes of research; sites; certification; licensing agreements; activities authorized; fees; report; hearing; termination. (1) A postsecondary institution in this state or the Department of Agriculture may cultivate industrial hemp if the industrial hemp is cultivated for purposes of research conducted under an agricultural pilot […]
2-5601 – Terms, defined.
2-5601. Terms, defined. For purposes of sections 2-5601 to 2-5604: (1) Commercial channels means the sale or delivery of grapes for any use, except grapes intended for ultimate consumption as table grapes, to any commercial buyer, dealer, processor, or cooperative or to any person, public or private, who resells any grapes or product produced from […]
2-5103 – Terms, defined.
2-5103. Terms, defined. For purposes of the Buffer Strip Act: (1) Buffer strip means a strip of vegetation used to intercept or trap field sediment, organics, pesticides, and other potential pollutants before they reach surface water; (2) Department means the Department of Agriculture; (3) District means a natural resources district; and (4) Person means any […]
2-5106 – Buffer Strip Incentive Fund; created; use; investment.
2-5106. Buffer Strip Incentive Fund; created; use; investment. The Buffer Strip Incentive Fund is created. Proceeds raised from fees imposed for the registration of pesticides and earmarked for the fund pursuant to section 2-2634, proceeds raised from federal grants earmarked for the fund, and any proceeds raised from public or private donations made to the […]
2-5107 – Buffer strip; creation; application for reimbursement; procedure; district; duties.
2-5107. Buffer strip; creation; application for reimbursement; procedure; district; duties. (1) Any person who desires to create a buffer strip adjacent to surface water on his or her property may submit an application for buffer strip reimbursement to the district. The application shall include the location of the proposed buffer strip and the total number […]
2-5108 – Buffer strip reimbursement; department; duties.
2-5108. Buffer strip reimbursement; department; duties. (1) Upon receipt of the application for buffer strip reimbursement, the department shall review the application for compliance with the rules and regulations adopted and promulgated pursuant to section 2-5111. (2) If the department determines that the application is not in compliance with the rules and regulations adopted and […]