Neb. Rev. Stat. § 54-1807: Neb. Rev. Stat. § 54-1807

All purchasers of slaughter livestock shall keep accurate records of all transactions conducted in the ordinary course of their business. Such records shall be available for examination and audit by the director or his duly authorized agent; Provided, that the director or his agent shall not divulge or make known in any manner, except in hearings before a court of law, any facts or information regarding the purchaser which may be obtained by reason of such examination or audit of the records and transactions of the purchaser.