77-2609. Stamps; spoiled and unused; destruction; conditions.

Any spoiled or unused stamps in the hands of the Tax Commissioner shall be destroyed upon the joint certificate of the Tax Commissioner, the State Treasurer, and the Secretary of State, setting forth the number, denomination, and face value of the same. Such certificate shall relieve the Tax Commissioner from accountability in the amount thereof.

Source:Laws 1947, c. 267, § 9, p. 864; Laws 2002, LB 989, § 13.