This legislative bill seeks to amend Nebraska's statutes concerning the regulation and taxation of tobacco and nicotine products, introducing new definitions such as "alternative nicotine product" and "nicotine analogue." It establishes regulations for electronic nicotine delivery systems that contain nicotine analogues and modifies provisions related to notices of deficiency for cigarette taxes and the Tobacco Products Tax Act. The bill also imposes sanctions and administrative penalties for violations, designating tobacco products involved in such violations as contraband, which allows for their forfeiture, seizure, and disposal.

Key changes include the requirement for the Tax Commissioner to notify licensees of tax deficiencies within specific timeframes, with extended periods for certain violations. The bill enhances the authority of the Tax Commissioner to enforce compliance, including the examination of tax returns and the imposition of penalties for noncompliance. Additionally, it outlines the process for revoking or suspending licenses for violations related to tobacco product sales and mandates new reporting requirements for manufacturers and importers. Overall, the bill aims to strengthen regulatory oversight and ensure adherence to state laws and tax obligations within the tobacco industry, with an operative date set for January 1, 2026.

Statutes affected:
Introduced: 28-1418.01, 59-1523, 69-2705, 69-2709, 69-2710.01, 77-2604, 77-2612, 77-2615.01, 77-4001, 77-4002, 77-4003.01, 77-4015