Nebraska Revised Statutes Chapter 77. Revenue and Taxation § 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.