Section 316-57-020 - MINIMUM SELLING PRICE020.01 change in the list price of cigarettes by a manufacturer or a change in the Nebraska cigarette tax rate must be followed by a change in the minimum selling price charged by wholesalers and retailers.020.02 Any change in the minimum selling price of cigarettes becomes effective the same date as the manufacturer's change or the Nebraska cigarette tax rate change.020.03 Each step in the minimum pricing calculation must be computed to the tenth of a cent and the result rounded to the next higher cent.316 Neb. Admin. Code, ch. 57, § 020
Sections 59-1514 and 59-1518, R.R.S. 1943. May 14, 1994.