Neb. Rev. Stat. §§ 66-725
Current with changes through the 2024 First Special Legislative Session
The department may examine the records of any person holding a license or permit, required to hold a license or permit, or purchasing motor fuel without the payment of tax at any time during regular business hours and make such other investigations as it deems necessary for the proper and efficient administration and enforcement of the motor fuel laws.
Neb. Rev. Stat. §§ 66-725