Neb. Rev. Stat. §§ 54-1709
Every dealer required to be licensed under the provisions of sections 54-1701 to 54-1711 shall keep such records and accounts as shall fully and correctly disclose all purchases, sales or transfers involving livestock transactions consummated in connection with his business. The records pertaining to such business shall also disclose the true ownership of such business by stockholders or otherwise and shall contain such information as the director or State Veterinarian may prescribe including the manner in which such records shall be kept. Every licensee shall, during all reasonable times, permit authorized employees and agents of the department to have access to and to copy any or all records relating to his business.
Neb. Rev. Stat. §§ 54-1709