Neb. Rev. Stat. § 77-4013

The Tax Commissioner may restore licenses or certifications which have been revoked, canceled, or suspended, but the Tax Commissioner shall not issue a new license or certification after the revocation of such a license or certification unless he or she is satisfied that the former licensee or certified manufacturer will comply with the Tobacco Products Tax Act. A person whose license or certification has previously been revoked, canceled, or suspended shall pay the Tax Commissioner a fee of twenty-five dollars for the issuance of a license or certification after each revocation, cancellation, or suspension.