Nebraska § 66-1419 Records; required

Nebraska Statutes

§ 66-1419 — Records; required

Nebraska § 66-1419

Ch. 66Oils, Fuels, and Energy

This text of Nebraska § 66-1419 (Records; required) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 66-1419 (2026).

Text

Every person operating under sections  66-1416  to  66-1419  shall make and keep for a period of three years, or five years if required reports, returns, or statements are not filed, such records as may reasonably be required by the department for the administration of such sections.
If, in the normal conduct of the business, the required records are maintained and kept at an office outside the State of Nebraska, it shall be a sufficient compliance with this section if the records are made available for audit and examination by the department within this state, but such audit and examination shall be without expense to the State of Nebraska.

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Every person operating under sections 66-1416 to 66-1419 shall make and keep for a period of three years, or five years if required reports, returns, or statements are not filed, such records as may reasonably be required by the department for the administration of such sections.
If, in the normal conduct of the business, the required records are maintained and kept at an office outside the State of Nebraska, it shall be a sufficient compliance with this section if the records are made available for audit and examination by the department within this state, but such audit and examination shall be without expense to the State of Nebraska.