Nebraska Statutes 57-1202. Tax; levy; person liable; due and payable; lien
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A tax is hereby levied on all uranium severed from the soil of this state. Such tax shall be paid by the person engaged in the severing of such uranium, shall become due and payable monthly, and shall operate as a first lien on all such uranium. Such lien shall follow the resource into the hands of third persons, whether the resource is acquired in good faith or bad faith or is in a manufactured or unmanufactured state.
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Terms Used In Nebraska Statutes 57-1202
- Lien: A claim against real or personal property in satisfaction of a debt.
- Person: shall include bodies politic and corporate, societies, communities, the public generally, individuals, partnerships, limited liability companies, joint-stock companies, and associations. See Nebraska Statutes 49-801
- 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