2-4115.

Excise tax; first purchaser; records; statement; remittance.

(1) The first purchaser, at the time of settlement, shall deduct the dry pea and lentil excise tax as provided for in section 2-4111 and shall maintain the necessary records of the excise tax for each purchase of dry peas and lentils on the grain settlement form or check stub showing payment to the grower for each purchase. Such records maintained by the first purchaser shall provide the following information:

(a) Name and address of the grower and seller;

(b) Date of the purchase;

(c) Number of pounds of dry peas and lentils sold;

(d) Total value of the dry peas and lentils sold; and

(e) Amount of the dry pea and lentil excise tax collected on each purchase.

(2) Such records shall be open for inspection and audit by authorized representatives of the commission during normal business hours observed by the first purchaser.

(3) The first purchaser shall render and have on file with the commission by the tenth day of each month on forms prescribed by the commission, a statement of the number of pounds of dry peas and lentils purchased in Nebraska during the prior month. At the time the statement is filed, the first purchaser shall pay and remit to the commission the tax as provided for in section 2-4111.