(1) Sections 59-1519 to 59-1525 shall be enforced by the cigarette tax division of the Tax Commissioner, except that at the request of the division or the division’s duly authorized agent, the Nebraska State Patrol and any peace officer shall enforce the provisions of sections 59-1519 to 59-1525. The Attorney General has concurrent power with the county attorney or other prosecuting attorney of the state to enforce sections 59-1519 to 59-1525.

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Terms Used In Nebraska Statutes 59-1525

  • Attorney: shall mean attorney at law. See Nebraska Statutes 49-801
  • Peace officer shall: include sheriffs, coroners, jailers, marshals, police officers, state highway patrol officers, members of the National Guard on active service by direction of the Governor during periods of emergency, and all other persons with similar authority to make arrests. See Nebraska Statutes 49-801
  • State: when applied to different states of the United States shall be construed to extend to and include the District of Columbia and the several territories organized by Congress. See Nebraska Statutes 49-801

(2) For the purpose of enforcing sections 59-1519 to 59-1525, the division and any agency delegated enforcement responsibility pursuant to subsection (1) of this section may request information from any state or local agency and may share information with, and request information from, any federal agency and any other state or local agency.