Neb. Rev. Stat. §§ 77-4012

Current with changes through the 2024 First Special Legislative Session
Section 77-4012 - License or certification; revoke, cancel, or suspend; procedure

The Tax Commissioner may revoke, cancel, or suspend any license or certification for a violation of the Tobacco Products Tax Act or any rule or regulation adopted and promulgated by the Tax Commissioner in administering the act. If a license or certification is revoked, canceled, or suspended, the licensee or certified manufacturer shall immediately surrender such license or certification to the Tax Commissioner. No determination of revocation, cancellation, or suspension shall be made until notice has been given and a hearing has been held by the Tax Commissioner as provided in section 77-4019, if requested by the licensee or certified manufacturer.

Neb. Rev. Stat. §§ 77-4012

Laws 1987, LB 730, § 12; Laws 2024, LB 1204, § 31.
Amended by Laws 2024, LB 1204,§ 31, eff. 7/19/2024.