Nebraska Statutes 57-709. Tax; delinquent; action
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The Tax Commissioner may bring an action against any person engaged in the severing of the oil or natural gas, or when such resources are sold in the state, against the first purchaser of the oil or natural gas, for the collection of taxes which are due and delinquent under the provisions of sections 57-701 to 57-714.
Source
- Laws 1955, c. 219, § 9, p. 613;
- Laws 1967, c. 351, § 6, p. 934;
- Laws 1983, LB 224, § 5.
Terms Used In Nebraska Statutes 57-709
- Action: shall include any proceeding in any court of this state. See Nebraska Statutes 49-801
- 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