Nebraska Statutes > Local Option Revenue Act > § 77-27,146 Nebraska Statutes 77-27,146. Municipalities; sales and use tax; disposition Current as of: 2023 | Check for updates | Other versions The proceeds of the tax levied by an incorporated municipality under the authority of sections 77-27,142 to 77-27,148 shall be distributed to the incorporated municipality for deposit in its general fund. Source Laws 1969, c. 629, § 5, p. 2531. Previous sectionNext section Local Option Revenue Act Contents