Nebraska Liquor Control Commission Rules and Regulations
CHAPTER 7 PERMITTEES/REPORTS
| STATUTORY AUTHORITY | |
|---|---|
| Permittee Reports | 53-164.01(1) |
| Record Retention | 53-165(2) |
7-001-PERMITTEE REPORTS
001.01 All licensees and permittees, including Nebraska Breweries, who are required to file reports and pay taxes which may become due upon beer by operation of Sec. 53-161, Neb. R.S., as amended, who shall fail to submit reports required by said Sec. 53-161, Neb. R.S., as amended, and pay taxes due thereunder at the time and in the manner therein required, shall be subject to immediate suspension by written order of the Nebraska Liquor Control Commission of all permits, licenses and authority to do business in the State of Nebraska, as provided in the Nebraska Liquor Control Act, in the event said reports and taxes are not paid within ten (10) days after the date set forth in said Sec. 53-161, as amended.
001.02 The commission may issue such a suspension order without written prior notice or formal public hearing, such suspension shall become effective upon the date notice of same is received in writing by certified or registered mail, and, provided further, that in the event such licensee or permittee shall later comply with the requirements of the Nebraska Liquor Control Act, the commission may remove such order of suspension without prior notice or formal public hearing, said removal shall become effective by the same manner as the original order.
7-002-RECORD RETENTION
002.01 All licensees and or holders of shipper's permits shall retain and preserve true books of accounts and records of all business receipts, disbursements and funds used in connection with the licensed business for a period of three years.
002.02 All retailers shall keep invoices and records involving the purchase of alcoholic liquors for the previous twelve months, and make them available for inspection upon demand to the Commission or its agents.
