42-5163. Personal liability for tax; remedies
for collection


Every tax imposed by this article and all increases, interest and penalties thereon
shall become, from the time they are due and payable, a personal debt of the taxpayer to
the state, and may be collected by action in tax court instituted in the name of the
state by the attorney general upon request of the director. Such remedy shall be in
addition to other existing remedies or those provided in this article.