Section 316-57-022 - PROVING AN EXCEPTION FROM THE CIGARETTE DEFINITION022.01 Proof that a tobacco product meets the exception from the definition of cigarette provided in § 001.05(B)(1) is required and may be provided by submitting the following to both the Nebraska Attorney General and DOR: 022.01(A) Copies of applicable tax forms submitted to the TTB; or022.01(B) An affidavit from an executive officer of the manufacturer or importer attesting that the manufacturer or importer reports and pays the tax in accordance with 26 U.S.C. §§ 5701(a) and 5702(a).022.02 Proof that a tobacco product meets the exception from the definition of cigarette provided in § 001.05(B)(2) is required and may be provided by submitting the following to both the Nebraska Attorney General and DOR: 022.02(A) Advance rulings on the tax status of the tobacco product issued by TTB; or022.02(B) Where an advance ruling from TTB has not been issued, the manufacturer or importer may submit an affidavit from one of its executive officers attesting the tobacco product meets all of the criteria of § 001.05(B)(2).022.03 Tobacco products that meet the exception from the definition of cigarette provided in § 001.05(B) will, within five business days of submission of the documentation described in § 022.01 or § 022.02, be affirmatively placed on a publicly available list maintained by DOR designating them as little cigars. As a consequence of this designation, these tobacco products may be legally sold in Nebraska without having to be:022.03(A) Listed on the Directory;022.03(B) Affixed with an authorized tax stamp; or022.03(C) Designated as fire safe compliant.022.04 Evidence submitted regarding a tobacco product to satisfy the exception from the definition of cigarette provided in § 001.05(B) will be prima facie evidence that such product qualifies to be listed as a cigar.022.05 Regardless of whether the tobacco product has been placed on the publicly available list maintained by DOR of products determined to be classified as cigarettes, a manufacturer or importer may submit an application to the Nebraska Attorney General and DOR for a determination that the designated tobacco product is not required to be in compliance with either Neb. Rev. Stat. §§ 69-501 to 69-511 or 69-2701 to 69-2711.316 Neb. Admin. Code, ch. 57, § 022
Adopted effective 3/21/2022