Nebraska Statutes
§ 77-2605 — Cigarette purchase or sale records; inspection
Nebraska·Ch. 77 Revenue and Taxation
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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Legislative History
Source: Laws 1947, c. 267, § 5, p. 862; Laws 2011, LB590, § 28.
Nearby Sections
15
§ 77-1001
Act, how cited§ 77-1003
Definitions, where found§ 77-1004
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Definitions, where found§ 77-1010
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