66-4,103. Interstate commerce exemption.

The provisions of sections 66-482 to 66-4,103 shall not apply or be construed to apply to foreign or interstate commerce, except insofar as the same may be permitted under the provisions of the Constitution and laws of the United States.

Source:Laws 1925, c. 172, § 10, p. 452; C.S.1929, § 66-409; R.S.1943, § 66-420; Laws 1987, LB 523, § 8; R.S.1943, (1990), § 66-420; Laws 2008, LB846, § 9.

Annotations

Since tax imposed is upon use and distribution of gasoline, it is not a tax on interstate commerce. State v. Smith, 135 Neb. 423, 281 N.W. 851 (1938); Burke v. Bass, 123 Neb. 297, 242 N.W. 606 (1932).