State Codes and Statutes
Statutes > Nebraska > Chapter57 > 57-70957-709. Tax; delinquent; action.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. SourceLaws 1955, c. 219, § 9, p. 613; Laws 1967, c. 351, § 6, p. 934; Laws 1983, LB 224, § 5.
