Change provisions relating to cigarette taxes and the Tobacco Products Tax Act and provide for regulation of products containing nicotine analogues
What changed between versions
Added references to sections 77-4007 and 77-4008 to the list of amended statutes on page 1, line 9, to ensure all relevant tobacco tax provisions are covered.
Changed 'deficiency' to 'a deficiency determination' on page 1, line 10, to clarify the administrative process for tax assessments.
Replaced 'sanctions' with 'taxation of alternative nicotine products, sanctions' on page 1, line 10, to explicitly include new tax provisions for alternative nicotine products.
Corrected a section number reference from 28-1418.01 to 28-1418.01 (unchanged) but added 'and this section' to section 77-2622 references on pages 13 and 14 to ensure proper cross-referencing.
Fixed a duplicate section number error on page 21, line 1, changing '(6) (5)' to '(5)' for consistency in the definitions section.
Corrected a missing article by inserting 'a' before 'deficiency' on pages 14 and 21 for grammatical accuracy.