Nebraska § 77-2605 Cigarette purchase or sale records; inspection

Nebraska Statutes

§ 77-2605 — Cigarette purchase or sale records; inspection

Nebraska § 77-2605

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2605 (Cigarette purchase or sale records; inspection) 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. § 77-2605 (2026).

Text

The books, records, papers, receipts, invoices, and supply of cigarettes
of any person, including wholesale and retail dealers, stamping agents, 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 or her representatives.

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The books, records, papers, receipts, invoices, and supply of cigarettes
of any person, including wholesale and retail dealers, stamping agents, 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 or her representatives.