March 1999
Amendment

001   Excise Tax   §§2-1801 - 2-1811
002   Annual Statements   §§2-1801 - 2-1811
003   Recordkeeping   §§2-1801 - 2-1811
004   Forms   §§2-1801 - 2-1811
005   Annotation   §§2-1801 - 2-1811

LAST DATE AMENDED: July 6, 1984

001 Excise Tax.   Pursuant to the provisions of section 2-1807 of the Nebraska Potato Development Act, the excise tax on potatoes grown in Nebraska shall be three-fourth of one cent (3/4 ¢) per one hundred pounds (100 lbs.) sold or shipped during the applicable reporting period.

002 Annual Statements.

002.01.   On or before July 31 of each year, every potato shipper shall file with the Department of Agriculture an annual statement on the form prescribed by 30 NAC 1-004.01. The potato shipper shall, by sworn statement, set forth the number of pounds of potatoes grown in Nebraska which were sold or shipped by him or her during the preceding fiscal year beginning July 1 and ending June 30.

003.01.   Name and address of the grower and the seller or shipper;

003.02.   Date of the sale or shipment;

003.03.   The number of pounds of potatoes sold or shipped; and

003.04.   The amount of excise tax paid by the potato shipper.

004.01.   Annual Reporting form