Nebraska Non-Participating Manufacturer Bond or Cash Equivalent Certification is an agreement between a manufacturer and the State of Nebraska that requires the manufacturer to post a bond or cash equivalent to ensure the payment of all tobacco taxes owed to the state. The bond or cash equivalent acts as a guarantee that the manufacturer will pay all the taxes owed in a timely manner. The bond or cash equivalent must be in an amount equal to the estimated amount of taxes that will be owed for the coming year. There are two types of Nebraska Non-Participating Manufacturer Bond or Cash Equivalent Certification: Surety Bond and Cash Equivalent. A Surety Bond is a legally binding contract between three parties — the manufacturer, the surety, and the state of Nebraska. The bond is issued by the surety, who guarantees the payment of the taxes by the manufacturer. A Cash Equivalent is a form of collateral that is held by the state of Nebraska and can be used as payment for taxes if the manufacturer cannot pay.