Neb. Rev. Stat. §§ 77-4316
For purposes of determining the correctness of any report, determining the amount of tax that should have been paid, determining whether or not the dealer should have made a report or paid taxes, or collecting any taxes under sections 77-4301 to 77-4316, the Tax Commissioner may examine or cause to be examined any books, papers, records, or memoranda that may be relevant to making such determinations, whether the books, papers, records, or memoranda are the property of or in the possession of the dealer or another person. The Tax Commissioner may require the attendance of any person having knowledge or information that may be relevant, compel the production of books, papers, records, or memoranda by persons required to attend, take testimony on matters material to the determination, and administer oaths or affirmations. Upon request of the Tax Commissioner, the judge of any court shall issue a subpoena for the attendance of a witness or the production of books, papers, records, and memoranda. The Tax Commissioner may also issue subpoenas. Disobedience of subpoenas issued under this section shall be punishable by the district court of the county in which the subpoena is issued or, if the subpoena is issued by the Tax Commissioner, by the district court of the county in which the party served with the subpoena is located, in the same manner as contempt of district court.
Neb. Rev. Stat. §§ 77-4316