Inspections of Authorized Tax Stamps

006.01 When the Tax Commissioner’s authorized agents or representatives identify packages of cigarettes on which one complete readable authorized tax stamp cannot be found on each package, the stamping agent responsible for the stamping and distribution of the cigarettes must take immediate corrective action. The applicable stamping agent or retailer may be subject to appropriate penalties. 006.02 This regulation does not limit in any way the penalties provided by statute for actions by any person with intent to defraud the state or evade the provisions of the state cigarette tax laws. (Neb. Rev. Stat. §§ 77-2603, 77-2605, and 77-2606. March 21, 2022.)