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2009 Nebraska Code
Chapter 77 REVENUE AND TAXATION
77-2605 Dealers; records; inspection.

77-2605. Dealers; records; inspection.

The books, records, papers, receipts, invoices and supply of cigarettes of any person, including wholesale and retail dealers and persons transporting cigarettes, subject to the provisions of sections 77-2601 to 77-2615 which pertain to the purchase or sale of cigarettes shall be subject to inspection at any time during ordinary business hours by the Tax Commissioner or his representatives.

Source
    Laws 1947, c. 267, ยง 5, p. 862.



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