57-709. Tax; delinquent; action.
58 words·~1 min read·
/ne/chapter-57/57-709A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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 .