Nebraska Statutes 77-2029. Inheritance tax; nonpayment; notification of county attorney; institution of proceeding to collect
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Whenever the treasurer of any county shall have reason to believe that any tax under sections 77-2001 to 77-2037 is due and unpaid after such taxes have been determined and assessed or after the refusal or neglect of the person interested in the property liable to pay said tax to pay the same, he shall notify the county attorney of the proper county in writing every three months of such refusal to pay the tax. The county attorney so notified, if he has cause to believe a tax is due and unpaid, shall prosecute the proceeding in the county court in the proper county, as provided in section 77-2028 for the enforcement and collection of this tax.
Source
- Laws 1901, c. 54, § 15, p. 420;
- R.S.1913, § 6636;
- C.S.1922, § 6167;
- C.S.1929, § 77-2215;
- R.S.1943, § 77-2029;
- Laws 1976, LB 585, § 21.
Terms Used In Nebraska Statutes 77-2029
- Attorney: shall mean attorney at law. 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
- Prosecute: To charge someone with a crime. A prosecutor tries a criminal case on behalf of the government.