NE LB9

Defines "nicotine analogue" as substances with chemical structures substantially similar to nicotine or with similar/greater effects on the central nervous system, and expands regulation of electronic nicotine delivery systems and alternative nicotine products to include those containing nicotine analogues

Imposes a 20% tax on alternative nicotine products (noncombustible products containing nicotine or nicotine analogues intended for human consumption through chewing, absorption, dissolving, or ingestion) under the Tobacco Products Tax Act

Establishes deficiency determination timelines for cigarette and tobacco products taxes: 3-year window for standard notices, extended to 6 years for cases involving failure to file returns, false/fraudulent returns, or omissions exceeding 25% of stated tax amounts

Declares tobacco products sold in violation of the Tobacco Products Tax Act to be contraband subject to seizure and forfeiture without warrant, with forfeited products to be destroyed or used for law enforcement purposes

Authorizes administrative penalties up to $5,000 per violation under the Tobacco Products Tax Act and grants immunity to Tax Commissioner agents and peace officers for seizure/confiscation actions; becomes operative January 1, 2026