Section 237-6-018 - CREDIT: WHOLESALER/RETAILER018.01 Pursuant to the authority granted in the Liquor Control Act and to meet the requirements contained in Regulations No. 122 (originally issued as FFA Regulation No. 8) issued by the Bureau of Internal Revenue of the United States Treasury Department, the Nebraska Liquor Control Commission hereby adopts the following rule:018.01A No person, partnership, firm or corporation holding a retailer's license under the Nebraska Liquor Control Act shall accept or receive credit from any manufacturer, distributor or wholesaler on purchases of beer and no retailer shall accept or receive credit from any manufacturer, distributor or wholesaler on purchases of alcoholic liquors, except beer, for a period exceeding 30 days from the date of delivery of any such merchandise.018.01B No manufacturer, distributor or wholesaler shall extend credit to any such retailer on sales of beer and no manufacturer, distributor or wholesaler shall extend credit to any such retailer on sales of alcoholic liquors, excluding beer, for a period exceeding 30 days from the date of delivery of any such merchandise.018.01C No retailer shall purchase, accept or receive any alcoholic liquors, including beer, from any manufacturer, distributor or wholesaler if such retailer is delinquent on any account for alcoholic liquors, including beer, to any manufacturer, distributor or wholesaler.018.01D No manufacturer, distributor or wholesaler shall sell or otherwise furnish any such alcoholic liquors, including beer, to any retail licensee who is delinquent on any account to any other manufacturer, distributor or wholesaler, providing that such delinquency is known to such manufacturer, distributor or wholesaler.018.01E Every manufacturer, distributor, wholesaler and retailer shall report to the commission such information concerning the extending or receiving of credit on such forms as the commission may hereafter prescribe and at such times as the commission shall hereafter determine. Such reports shall be by affidavit and sworn to by all licensees.018.01F Any purchases, sales, practices or transactions entered into between any manufacturer, distributor or wholesaler and any retailer, with the intent to circumvent or evade the provisions of this regulation, shall be considered as a violation thereof.018.01G Beer wholesalers shall be permitted to give retailers quantity discounts on volume purchases but such discounts shall be calculated on the basis of sales made to each licensee. Individual retail licensees or licensees holding more than one retail license shall not be permitted to combine purchases for purposes of obtaining such quantity discounts.237 Neb. Admin. Code, ch. 6, § 018