The Tax Commissioner may revoke, cancel, or suspend any license for a violation of the Tobacco Products Tax Act or any rule or regulation adopted and promulgated by the Tax Commissioner in administering the act. If a license is revoked, canceled, or suspended, the licensee shall immediately surrender such license to the Tax Commissioner. No determination of revocation, cancellation, or suspension shall be made until notice has been given and a hearing has been held by the Tax Commissioner as provided in section 77-4019, if requested by the licensee.

Terms Used In Nebraska Statutes 77-4012

  • Cancel: shall mean to discontinue for up to five years all rights and privileges under a license. See Nebraska Statutes 77-4003
  • Revoke: shall mean to permanently void and recall all rights and privileges of a person to obtain a license. See Nebraska Statutes 77-4005
  • Suspend: shall mean to temporarily interrupt for up to one year all rights and privileges under a license. See Nebraska Statutes 77-4006
  • Tobacco products: shall mean (1) cigars, (2) cheroots, (3) stogies, (4) periques, (5) granulated, plug cut, crimp cut, ready rubbed, and other smoking tobacco, (6) snuff, (7) snuff flour, (8) cavendish, (9) plug and twist tobacco, (10) fine cut and other chewing tobacco, (11) shorts, refuse scraps, clippings, cuttings, and sweepings of tobacco, (12) other kinds and forms of tobacco, prepared in such manner as to be suitable for chewing or smoking in a pipe or otherwise or both for chewing and smoking, and (13) electronic nicotine delivery systems, except that tobacco products shall not mean cigarettes as defined in section 77-2601. See Nebraska Statutes 77-4007
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