The Nebraska Non-Participating Manufacturer Surety Bond Form is a legally binding agreement that provides financial protection to the State of Nebraska. This bond is required of any non-participating manufacturer of tobacco products that is operating within the state. The bond guarantees that the non-participating manufacturer will pay all applicable taxes and fees imposed by the state in accordance with the Nebraska Tobacco Tax Act. The bond also guarantees that the non-participating manufacturer will not engage in any deceptive or illegal practices in the marketing or sale of tobacco products. The bond amount is determined by the state and is typically equal to the estimated amount of taxes and fees that the non-participating manufacturer would be liable for over a 12-month period. There are two types of Nebraska Non-Participating Manufacturer Surety Bond Form: a single-year bond and a multi-year bond. The single-year bond covers a one-year period of time while the multi-year bond covers a three-year period of time. Both bonds require an annual renewal and the surety bond amount may be adjusted each year.