State Codes and Statutes

State Codes and Statutes

Statutes > Nebraska > Chapter77 > 77-685

77-685. Distress warrant; receipt issued.The Tax Commissioner may issue a distress warrant to compel payment of the tax required by section 77-684 which may be served by any sheriff, any member of the Nebraska State Patrol, or any person specially deputized by the Tax Commissioner to serve such warrant. At the time the tax is paid, the Tax Commissioner shall issue a receipt in duplicate, one of which shall be given to the taxpayer and one filed with the State Treasurer at the time the tax collected is remitted by the Tax Commissioner to the state treasury. SourceLaws 1992, LB 1063, § 70; Laws 1992, Second Spec. Sess., LB 1, § 63; Laws 1995, LB 490, § 80; Laws 2007, LB334, § 38.