Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 77-4310.01. Tax proceeds; distribution

(a) Fifty percent shall be remitted to the respective counties from which the proceeds originated for credit to the County Drug Law Enforcement and Education Fund of each such county. Money remitted to a county pursuant to this subdivision shall be remitted to the county treasurer of such county for credit to such fund. For purposes of this subdivision, county from which the proceeds originated shall mean: (i) If the proceeds result from seizure under the Uniform State Tax Lien Registration and Enforcement Act of property located in a county other than the county in which the dealer resides, the county in which the seizure was made; and (ii) in all other cases, the county in which the dealer resides; and

(b) All remaining funds, including those which did not originate in a county, shall be credited to the Nebraska State Patrol Drug Control and Education Cash Fund.