Neb. Admin. Code § 316-57-011 — Meeting Competition

011.01 Prior to offering cigarettes for sale at a lower price to meet competition pursuant to Neb. Rev. Stat. § 59-1509, the wholesaler or retailer must ascertain from the Tax Commissioner whether the competitor has made a petition for approval of a lower cost in accordance with § 010. 011.02 Upon affirmation, the wholesaler or retailer may presume the validity of the competitor’s lower price until a determination otherwise has been made by the Tax Commissioner. (Neb. Rev. Stat. § 59-1509. March 21, 2022.)