Neb. Rev. Stat. § 2-1208.02

(1) The Department of Revenue shall audit and verify the amount of the tax that is due the state as provided by sections 2-1208 to 2-1208.02 . (2) The pertinent provisions of sections 77-2708 to 77-2713 , 77-27,125 to 77-27,131 , and 77-27,133 to 77-27,135 , shall be applicable to the administration and collection of the tax imposed by section 2-1208.01">2-1208.01 , except that the information obtained by the Department of Revenue in its audit and enforcement activities shall continue to be public records as defined in section 84-712.01 .