Nebraska Statutes 21-312. Occupation taxes; lien; notice;lien subject to prior liens
The occupation taxes required to be paid by sections 21-301 to 21-330 shall be the first and best lien on all property of the corporation whether such real or personal property is employed by the corporation in the prosecution of its business or is in the hands of an assignee, trustee, or receiver for the benefit of the creditors and stockholders thereof. The Secretary of State may file notice of such lien in the office of the county clerk of the county wherein the personal property sought to be charged with such lien is situated and with the county clerk or register of deeds of the county wherein the real estate sought to be charged with such lien is situated. The lien provided for in this section shall be invalid as to any mortgagee or pledgee whose lien is filed, as against any judgment lien which attached, or as against any purchaser whose rights accrued, prior to the filing of such notice.
Source
- Laws 1913, c. 240, § 12, p. 750;
- R.S.1913, § 772;
- C.S.1922, § 690;
- C.S.1929, § 24-1712;
- Laws 1943, c. 54, § 1, p. 218;
- R.S.1943, § 21-312;
- Laws 1969, c. 124, § 5, p. 572;
- Laws 1988, LB 800, § 1;
- Laws 2014, LB749, § 245.
Terms Used In Nebraska Statutes 21-312
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- Lien: A claim against real or personal property in satisfaction of a debt.
- Mortgagee: The person to whom property is mortgaged and who has loaned the money.
- Personal property: All property that is not real property.
- State: when applied to different states of the United States shall be construed to extend to and include the District of Columbia and the several territories organized by Congress. See Nebraska Statutes 49-801
- Trustee: A person or institution holding and administering property in trust.