Section 237-16-001 - MANDATORY ACH RULE001.01 All industry members or licensees other than a holder of a S1 (Direct Shipper) License under the Nebraska Liquor Control Act required to submit state excise taxes levied on alcoholic beverages as set forth in statutes 53-160 & 53-164 shall remit by means of automated clearinghouse (ACH) credit. The Commission will provide all necessary forms and information to licensees to enable the process. Under any unforeseen circumstances, the Commission reserves the right to make any exceptions to the ACH requirements.237 Neb. Admin. Code, ch. 16, § 001