LR477 LR477
2020 2020
ONE HUNDRED SIXTH LEGISLATURE
SECOND SESSION
LEGISLATIVE RESOLUTION 477
Introduced by Revenue Committee: Linehan, 39, Chairperson; Briese, 41; Friesen,
34; Kolterman, 24; Lindstrom, 18.
PURPOSE: The purpose of this resolution is to examine the definition and interpretation of cigarette by the Department of Revenue for purposes of
taxation and the Master Settlement Agreement.
The study shall include, but not be limited to, an examination of the following:
(1) The definition of cigarette under the Master Settlement Agreement;
(2) The definition of cigarette by the federal Alcohol and Tobacco Tax and Trade Bureau;
(3) The treatment of filtered cigars by other states party to the Master Settlement Agreement;
(4) The taxation of filtered cigars by other states;
(5) The interpretation of sections 77-2601 and 77-2602.05 and any other relevant statutes by the Department of Revenue;
(6) Any reliable evidence or information indicating a decrease in Master Settlement Agreement dollars due to the interpretation of filtered cigars as
cigars; and
(7) Recommendations on whether the Department of Revenue should alter the current interpretation of cigarette.
NOW, THEREFORE, BE IT RESOLVED BY THE MEMBERS OF THE ONE HUNDRED SIXTH
LEGISLATURE OF NEBRASKA, SECOND SESSION:
1. That the Revenue Committee of the Legislature shall be designated to
conduct an interim study to carry out the purposes of this resolution.
2. That the committee shall upon the conclusion of its study make a report of its findings, together with its recommendations, to the Legislative Council or Legislature.
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